本文以利益相关者的理论为基础,研究了企业积极承担应尽的责任对提升企业自身的价值是否具有积极作用。结果发现:企业积极承担对各个内外利益相关者的相应责任对企业自身价值的提升有着积极影响,而并非会降低企业自身的价值,本研究为企业社会责任的实践提供了借鉴。 Based on the theory of stakeholder, this paper studies whether the positive responsibility of enterprises should play an active role in enhancing their own value. The result shows that the positive responsibility of the enterprises to the various internal and external stakeholders has a positive impact on the improvement of the enterprise’s own value, but not reduce their own value. This study provides reference for the practice of corporate social responsibility.