Abstract: Corporate social responsibility is one of the hot issues discussed by the academic circles and society. The theory of functional society offers an important perspective for us to discuss corporate social responsibility. It's reported that the so-called society can be society depends on one condition. This refers to the fact that individuals including companies can be given social status and function with legal socially decisive power. In this context, this study puts forward that the company is an economic and profit-making organization with economic attribute which is engaged in production and business activities. Furthermore, the company has social attributes due to its social functions including contributions to society and so on. Because the company is a combination of economic men and social men, it can undertake social responsibility within the limits and deal with the impact of its activities.