国有企业作为社会主义市场经济的重要组成部分,对其所承担的社会责任讨论一直是热点问题。本文认为,国有经济和国有企业的本质属性是其全民所有制,应以人民利益为企业活动出发点,国有企业承担了经济和社会的双重功能。本文以此为出发点,从对国有经济性质和功能的探讨人手,将国有企业需承担的社会责任进行细致的归纳,并在经济功能和社会功能的指导下对这些社会责任进行经济目标和非经济目标的划分,进而讨论这两类目标之间的关系,以期找出不同类型国有企业履行社会责任时的着眼点,并提出建设国有企业社会责任制度化体系的几点建议。 State-owned enterprises, as an important part of the socialist market economy, have always been a hot issue in their discussion of social responsibilities. This article believes that the essential attributes of the state-owned economy and state-owned enterprises are their ownership by the whole people, and the people’s interest should be the starting point of their activities. The state-owned enterprises bear the dual functions of economy and society. Taking this as a starting point, this paper explores the nature and function of the state-owned economy, meticulously summarizes the social responsibilities that state-owned enterprises must undertake, and conducts economic objectives and non-economics on these social responsibilities under the guidance of economic functions and social functions. The division of goals, and then discuss the relationship between these two types of goals, in order to find out the focus of different types of state-owned enterprises to fulfill their social responsibilities, and put forward some suggestions for building a system of social responsibility of state-owned enterprises.