伴随着经济的快速发展,诸多食品安全、环境污染等问题的出现使企业社会责任备受关注,中外学者在企业社会责任的动机、评价体系及影响方面也取得了诸多的研究成果,比如企业履行社会责任是以提升企业名誉度为目的;企业社会责任履行度更高企业的盈余质量更好等等,本文多角度分析了企业社会责任履行的动机。 Along with the rapid economic development, many problems such as food safety and environmental pollution have made CSR seriously concerned. Chinese and foreign scholars have also made many achievements in the aspects of motivation, evaluation system and impact of CSR, such as the performance of enterprises Social responsibility is to improve corporate reputation for the purpose of higher corporate social responsibility performance of the better earnings, etc., this article from a multi-angle analysis of the motivation of corporate social responsibility.