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中小企业具有规模小、数量多、民营化等特征,因而容易引发劳资关系、产品质量、环境保护、资源使用等方面的社会问题。中小企业承担企业社会责任的能力较弱,企业通过承担社会责任赢得的声誉和组织认同以及经济绩效回报远低于大型企业,也构成了中小企业承担社会责任动力不足的重要原因。政府应区分不同企业的情况,规范和引导中小企业,把企业实现自身发展战略与履行社会责任有机结合起来,通过提高企业家素质、分摊和消化企业承担社会责任的成本、发挥典型示范作用等措施,促进中小企业承担社会责任能力和水平的提高。
Small and medium-sized enterprises (SMEs) are small-scale, large in number and privatized, thus easily triggering social problems in labor relations, product quality, environmental protection and resource use. Small and medium-sized enterprises have a weak ability of undertaking corporate social responsibility. Enterprises gain reputation and organizational identity through social responsibility and the returns on economic performance are much lower than those of large-scale enterprises. This also constitutes an important reason why SMEs lack motivation to undertake social responsibility. The government should distinguish the situation of different enterprises, standardize and guide the small and medium-sized enterprises, organically integrate the enterprise’s own development strategy and social responsibility, and exert typical demonstration functions by improving the quality of entrepreneurs, sharing and digesting the cost of undertaking social responsibilities , To promote SMEs to shoulder the social responsibility capacity and level of improvement.