山东工商学院学报

彼得·德鲁克从企业是社会的组织、人的组织、权力与责任的平衡、企业创新的需要等方面阐述企业承担社会责任的内在逻辑，构建起一个以企业为主体、以经济责任为基础、重点面向社会影响和社会问题进行社会创新的有限度的社会责任观，力求以企业可行有效的社会责任行动促进企业与社会价值共创。德鲁克这一有限可行的企业社会责任观对新时代我国企业社会责任实践仍具有直接的现实启示。

Peter Drucker raised corporate social responsibility(CSR) from the perspective of the society of organization and the purpose and social function of enterprises, and discussed the internal basis of CSR from the aspects of enterprise as a social organization, as a human organization, balance between power and responsibility and the need of enterprise innovation. He emphasized that CSR should be the limited social responsibility of enterprise as the subject, economic responsibility as the basis and facing social influence or social problems. Its purpose was to promote value co-creation of enterprise and society with effective actions of CSR.Drucker's perspective on corporate social responsibility still offers multiple realistic enlightenment for the selection and practice of corporate social responsibility by enterprises in contemporary China.