摘　　要
　　企業履行社會責任在社會上已成為眾所矚目的重要話題，而且是企業不得不正視的問題。企業除了善盡其「社會公民」的義務外，更需進一步關切社會大眾期盼企業能解決社會問題，對社會大眾的需求給予積極主動的回應。企業如能善盡社會責任，與社會保持良性的互動，則該企業愈有長期生存下去的優勢與保有永續經營的競爭力。
　　本研究運用問卷調查，經實證分析後，主要的發現如下：
一、大體而言，企業規模大小、企業經理人屬性及企業類別等等，在企業社會責任的認知與表現上並無顯著性差異。
二、廠商有否加入慈善團體在企業社會責任的認知與表現上有顯著性差異：慈善團體廠商在企業社會責任的認知與表現上明顯高於非慈善團體廠商。
三、慈善團體廠商與非慈善團體廠商在營運表現方面（獲利能力
、營收狀況與員工人數成長）：慈善團體廠商有顯著性的優於
非慈善團體。
四、經由本研究企業社會責任表現之分類，消極被動的佔31.71%
平均分數3.25；居於中間的佔35.61%、平均分數3.73；積極
主動的佔32.68%、平均分數4.09；若將居於中間與積極主動
加總後佔總數的68.29%、平均分數3.91。可以總括說，中小
企業對於社會責任表現方面是傾向於積極主動。

Abstract
The social responsibility for enterprise is an important and crucial topic nowadays. Every enterprise can hardly avoid the issue. Enterprises are not only to fulfill the obligation of a social citizen, but also to further concern the people in the community, solve social problems as well as give an active and automatic response to the request of community, If can take the responsibility for the community and keep a good relationship with the community, enterprise will have the advantage of surviving in the community for a long term and preserve the competitive strength to run business.
A poll among enterprises is carried out through papers in the research. After the analysis of the poll, several conclusions are reached as follows：
1.Generally, there is no much difference in the performance of social responsibility for the scale and class of enterprise and the background of entrepreneur.
2.Whether an enterprise participates charity groups or not will show a pronounced difference in the performance of social responsibility. The enterprise taking part in charity groups exhibit a better performance than the enterprise without joining charity groups.
3.The enterprises participating in charity groups have better performance in terms of profit , revenue and the growth of employee.
4.According to the research, the performance of social responsibility for small and middle enterprise can be classified as the passive, the in-between, the active. The percentage of passivity is 31.71% and the average score on the basis of maximum 5 is 3.25. The percentage of in-between is 35.61% and the average score is 3.73. The percentage of activity is 32.68% and the average score is 4.09. The total percentage for enterprises being active and in-between is 68.29% and the average score is 3.91. Therefore, the performance of social responsibility for small and middle enterprise tends to be active.

第一章 導論
第一節 研究背景與動機
第二節 研究目的與範圍
第三節 研究流程
第二章 文獻探討
第一節 企業社會角色的演變及社會責任的正反論
第二節 企業社會責任的涵義
第三節 企業社會責任定義的四個面向
第四節　企業社責任的範圍與限制
第五節　科技之父李國鼎先生之社會責任觀
　　　　──第六倫：群己關係
第三章 研究方法
第一節 研究架構
第二節 研究假設
第三節 研究對象
第四節　問卷發展與設計
第五節　研究分析方法與研究限制
第四章 資料分析與實證結果
第一節 基本資料分析
第二節 企業社會責任量表分析
第三節　企業社會責任表現之差異性分析
第四節　企業社會責任表現與企業營運表現之相關分析
第五章 結論與建議
第一節　結論
第二節　建議78
參考文獻80
附錄一、近年來企業履行社會責任活動一覽表
附錄二、「台灣中小對於社會責任認同之研究」問卷調查表

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