Abstract: In construction of an energy-saving and evironment-friendly society,the problems of enterprises social responsibility have become more serious then ever before,which reflect the defects and difficulties in supervision.Through the benefit-cost analysis of an enterprise fullfilling its social responsibility,it becomes clear that a perfect supervision system is the outcome of multilateral game and joint restriction of government,enterprises and society.The supervision system which completely depends on government and society is inefficient.Only through using effective incentive and constraint mechanism to internalize the social responsibility into the enterprise management strategy,and only through making enterprises consciously strive for the harmonious symbiosis of social responsibility and management,can a long-term supervision mechanism be established.

Key words: enterprise social responsibility, social responsibility performance supervisio