企业需要付出一定的成本来履行社会责任。这似乎与企业存在的目的是相矛盾的。基于从利益相关者理论和企业资源理论两个视角的辨析,本文认为,企业社会责任的履行与战略性和谐发展的关系并不是此消彼长而是相辅相成的,文章从企业战略管理的角度对如何履行社会责任提出了建议。 Enterprises need to pay a certain cost to fulfill their social responsibilities. This seems to contradict the purpose of the existence of the enterprise. Based on the analysis from the two perspectives of stakeholder theory and enterprise resource theory, this paper argues that the relationship between the fulfillment of corporate social responsibility and strategic and harmonious development is not complementary but complementary to each other. From the perspective of strategic management How to fulfill social responsibility put forward suggestions.