本文主要探討企業社會責任的觀點，透過課題背景解析企業社會責任的概念 與意涵，並討論企業社會責任推動的滯礙點及重要性，以複雜社會系統工程對企 業社會責任跨域治理之應用，進一步分析公司跨域治理之程式以提出企業對社會 責任實踐之道，以增強企業對社會責任的認知。 跨域治理的結構系統，其核心部分其實即為作為基本分析單位的個體角色與 功能認知、兼顧聯結個體與群體及個體與其他個體的人際判斷，以及伴隨與影響 (支持或制約)所涉個體的社會、實質與自然等情境條件。如此建構與操作的治理 結構由於具備經實證檢驗的理論效度與方法程式的具體操作，當可一方面符合現 代西方系統科學與管理科學所被期待的效度與功能，另一方面則由於秉持以以人 為本的個體與群體作為兼顧聯結的主體，亦可盡量減少自前現代乃至傳統以至現 代乃至後現代發展中往往難以避免的低效、不公、爭議、與無感。 就企業社會責任而言，企業所獲得的利潤，並不單來自於企業經營的結果， 而且來自於公眾消費及企業所處的環境文化、政治等因素互動的結果。企業如果 要長期經營，則必須要關心其周圍環境的問題，同時，一個能擔負社會責任與遵 守企業倫理的企業，才能得到各方的支持，創造更多的利潤。基本上來說，企業 組織的功能就是創造利潤，而政府應以其所收之稅金解決社會問題。如果企業承 擔越來越多的社會責任，那企業的功能和政府的功能就沒有多大的差別了，企業 也會因而愈強大並累積更多的資源，成為一個無法與其反抗的壟斷組織。

In the past, the concept of capitalist society, the enterprise's goal is to earn profits for shareholders. the enterprise is responsible for most of the social responsibility to take to deal with the attitude. However, with the rapid economic growth, the increasingly complex social environment, business violations of social ethics and morality are emerging. Social affairs collusion, interest transport, labor disputes, environmental protests, consumer complaints and other events continue to occur. This situation prompted enterprises in addition to making profits, but also began to care about how to contribute to the community, and think of its social responsibility. Therefore, this article for the corporate social responsibility issues to be explored, the achievements of cross-domain governance practice. Governance is an activity supported by a common goal, focusing on the rise of civil society and citizen participation. PAM analysis of the company's cross-domain control of the carrier conditions, individual awareness and group behavior, Corresponding to the development stage and the social conditions as the main carrier conditions. in-depth analysis of the challenges of corporate social responsibility practice. This article focuses on the perspective of corporate social responsibility. Through the subject background to analyze the concept and meaning of corporate social responsibility, and to discuss the corporate social responsibility to promote the hindrance and importance. To further analyze the company's cross-domain governance program to put forward the practice of corporate social responsibility to enhance the corporate social responsibility.