Abstract in Chinese: 在企业何以具有社会责任的价值理由的分析中，学界多从经济学和法学的视阈进行论证，缺乏伦理学独立性的价值分析。本文从人性的精神特质、经济活动的人本目的性、经济活动方式的人道归属性、意志自由与责任的对应性，着力分析了伦理学为企业社会责任提供的理论支撑。Abstract in English: The academics usually argue that enterprises have value reasons to perform corporate social responsibility, from the point view of economics and law, which lacks dependent ethical value analysis. This paper analyses the theoretical support of ethics on corporate social responsibility from four aspects: the spirits of human nature, the human purpose of economic activity, the human belongingness of economic activity and the correspondence of will freedom with responsibility. [pp. 245-246
