Abstract
The corporate social responsibilities can neither be detached from the considerations of profit-making, nor only confined to that. Only if explained from an inner perspective of an enterprise, The CSR can be regarded as a moral one. The moral CSR means that an enterprise, having its ethical personality, is an ethical player in economic activities and also a player which fulfills social responsibilities. An enterprise’s ethical personality is incessantly and closely related with its economic activities, and represents the pursuit and manifestation of human nature herein. It is the ethical personality of the enterprise that keeps it sticking to the life principle and shared social responsibilities. The enterprise’s ethical personality can be built up only when it harmonizes its economic and social commitment and unifies its profit-oriented and ethical-personality-oriented activities.