企业作为社会的器官,需要对其合法活动对人以及对物质环境和社会环境的影响负责,即基于其经济绩效和职权限度承担一定的社会责任。而企业承担社会责任的程度是基于其经济绩效的,利润虽然不是企业追求的目标,却是衡量企业绩效的有效尺度,因此利润要先于对社会责任的讨论。 As an organ of society, an enterprise needs to be responsible for the impact of its legal activities on people as well as on the physical and social environment, that is, to assume certain social responsibilities based on its economic performance and authority limits. However, the extent to which a company assumes social responsibility is based on its economic performance. Although profit is not an objective pursued by the enterprise, it is an effective measure of an enterprise’s performance. Therefore, profit precedes the discussion of social responsibility.