Abstract: Marx scientifically foresaw the issues of corporate social responsibility within his critical analysis on means of capitalist production He proved that corporate social responsibility was the result of inherent contradictions of capitalism Solely relying on the improvement of capitalism itself cannot fundamentally solve the problem of the lack in social responsibility of corporations We believe that corporate social responsibility issues should be categorized as regulatory issues, not managerial or ethical issues Corporate social responsibility then should be viewed from two different perspectives: compulsory and selective  

Key words: corporate social responsibility issues , Marx , capitalism , compulsory social responsibilities

摘要： 马克思在对资本主义生产方式的批判性分析中科学地预见到了企业社会责任问题，证明了企业社会责任问题是资本主义制度内在矛盾的表现。依靠资本主义制度自身的改良无法从根本上解决企业社会责任的普遍缺失。企业社会责任从本质上应该属于规制问题，而不是企业管理或伦理问题，企业社会责任应当是一种超越企业自愿的强制性义务。

关键词: 企业社会责任问题 , 马克思 , 资本主义 , 强制性社会责任