The concept of "corporate social responsibility" was first put forward by western developed countries. In recent years, this idea has been widely popular. Even business magazines such as Fortune and Forbes have added the standard of "social responsibility" in the ranking of enterprises, which shows that western society attaches importance to corporate social responsibility. The United Nations is also an important institution to promote corporate social responsibility. After the new Secretary-General Kofi Annan took office, the focus of the United Nations has changed greatly, that is, from safeguarding national sovereignty to safeguarding civil rights. In view of the fragility of globalization and the widening gap between countries, the widening gap within countries, and the unfair and unequal distribution of wealth, especially in view of the great threat to world security and ecological environment caused by the unreasonable development of some enterprises, Annan challenged international business leaders, that is, he called on enterprises to restrain their selfish profit-seeking behavior and assume more social responsibilities.

1999 1 At the World Economic Forum in Davos, the Secretary-General of the United Nations Kofi Annan put forward the "Global Agreement", which was officially launched at the United Nations Headquarters in July 2000. The agreement calls on companies to abide by nine basic principles of human rights, labor standards and environment, which are as follows: 1, enterprises should support and respect internationally recognized human rights, 2, they will never participate in any act of ignoring and trampling on human rights, 3, enterprises should support freedom of association and recognize the right of employers and employees to negotiate on wages and other issues, 4, all forms of forced labor should be eliminated, 5, child labor should be effectively prohibited, and 6, put an end to it. Enterprises should take precautions against environmental challenges. Actively increase their responsibility for environmental protection. Encourage the development and popularization of environmental protection technologies.

Analyzing these nine principles is to protect the dignity and welfare of employees from the inside of the enterprise and to play a good role in the social environment from the outside. Generally speaking, corporate social responsibility can be divided into economic responsibility, cultural responsibility, educational responsibility and environmental responsibility. As far as economic responsibility is concerned, enterprises mainly create wealth for society, provide material products and improve people's living standards. As far as cultural responsibility and educational responsibility are concerned, enterprises should provide employees with a working environment that conforms to human rights, educate employees to conform to social ethics in behavior and meet environmental protection requirements in production methods. Compared with Chinese enterprises by the standard of "global consistency", we can see many gaps. In other words, the development goals of enterprises in China are far from the international standards.

Specifically, at present, the most prominent problems of some enterprises in China are generally manifested in eight aspects: first, ignoring their own role in social security and trying to evade taxes and social security contributions; Second, it pays little attention to social employment and throws the burden to the society; Third, they pay little attention to environmental protection and base their profits on destroying and polluting the environment; Fourth, some enterprises are mercenary and selfish, providing unqualified service products or false information. Competing with consumers for profit or deceiving consumers is heartless and rich. Fifth, relying on squeezing employees' income and welfare for the benefit of owners, business owners become slaves to capital and money-making machines. Sixth, there is a lack of awareness of providing public goods, regardless of public welfare undertakings. Seventh, lack of awareness of fair competition. Some monopoly enterprises that survived in the planned economy embezzled monopoly profits and tried their best to exclude market competition. Eighth, they generally lack integrity, and state-owned enterprises lack the state.

The development of Chinese enterprises is in the historical stage of quick success and instant benefit. How to straighten out the relationship between enterprises and society, how to give full play to corporate social responsibilities, and what social responsibilities should enterprises undertake? China society is still at a loss to solve these problems. From the international experience, corporate social responsibility is mainly put forward to solve the contradiction between capital and the public, and to solve the contradiction between enterprises and consumers. Without a correct concept, capital will be excessively biased towards a few people. For example, if an enterprise engages in counterfeiting, it will unfairly seize the interests of consumers, produce high-quality products, and reduce profits if it does not deceive customers. In order to carry out cleaner production, reduce pollution and protect the environment, we must reduce profits. This is a pair of contradictions. If a society has no clear business ethics and business philosophy, it may fall into the quagmire of selfishness and mutual fraud. Therefore, it is necessary to launch a big discussion on corporate social responsibility in China today. How can enterprises make profits and compete with consumers for profits? It not only needs legal protection, but also needs a certain ideological and moral realm.

In addition, enterprises bear more and more responsibilities in society. In the final analysis, it is the result of "small government and big society". Can China enterprises play an increasingly important role in the future? This depends on our understanding of this issue and the next stage of government function reform.