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企业公民理论由企业社会责任理论发展演化而来。相对于企业社会责任理论，企业公民理论不仅强调企业的社会责任，同时更加关注企业自身的权利，尊重企业自身的意愿。本文首先介绍了传统社会责任理论的发展，然后就当前企业社会责任研究的困境进行了分析，在此基础上阐述了企业公民相关理论，最后对国内企业公民理论研究状况进行了总结。
<<The theory of enterprise citizenship is evolved from the theory of corporate social responsibility. Compared to the latter one，the concept of enterprise citizenship not only emphasize the social responsibility of enterprises，but also their rights. In the article，we fristly introduce the development of the theory of corporate social responsibility. Then，we analyzed the dilemma in the corporate social responsibility. Finally，based on corporate theory，we summarized the current situations of enterprise citizenship in our country.
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