「企業公民」的概念是「企業的社會責任」晚近發展的一個趨勢，基本上它是為企業社會責任的規範性證成進而提出的一個詮釋。本論文承續著歷史文獻上的脈絡，但是引用康德的道德哲學作為論證的架構。 論證首先說明了企業倫理與政治理論的關聯性；企業公民所採行的政治體制必須是普遍權利的觀點，而康德的世界公民之理念正可以支持企業公民不走向社群主義的局限。其次，康德有關「組織」與「目的」的觀念，可以支持企業公民作為一種實體，乃是一個類比於自然的有機體，因為他是由人所組成，因而也是一個道德社群，他是能作倫理決策與擔負行為後果之責任的行動主體。 再者，康德的「德行的義務」以及「法權的義務」的形上學原理，可以分別來論證企業公民之作為道德行動者的內在根據，以及企業公民對於各層而不同的利害關係者之外在的權利關係。企業公民會為這個組織給出「目的」，而這樣的「目的」符合利害關係者理論所謂的更大的善的原則，也就是不僅是通俗的如股東論所指的利潤或幸福的價值。 本文最後提出「康德式企業公民」的觀念作為結論。本文認為，這樣的企業公民可以肯定追求所有利害關係者的幸福是一種目的，這種目的本身就被視為是一種義務，如此的組織雖具有道德社群的意義，卻不會變成一種慈善團體，而仍然保持企業與利潤或幸福的緊密關聯。 The conception of “corporate citizenship” is a contemporary trend evolved from “corporate social responsibility”. Basically, it is an interpretation resulting from the normative justification of corporation social responsibility. Although this paper presents the ideas extracted from historical documents, it quotes the Kantian perspective as the framework of the justification. First of all, the justification accounts for the relation between corporate ethics and political theories. The political regime adopted by corporate citizenship must be an idea of universal rights while the Kantian conception of global citizenship (cosmopolitan) can prevent corporate citizenship from going astray into communitarianism. Secondly, Kantian theory of “organization” (Gesellschaft) and “end” (Zweck) can support corporate citizenship to be an entity which is an organism analogous to the nature. It is also a moral community, for it is composed of human beings, who is an action subject having the abilities to make ethical decisions and to bear consequences. Furthermore, the Kantian metaphysical principle of “the duty of virtue” (Tugendpflicht) and “the duty of right” (Rechtspflicht) can respectively justify the inner foundation of corporate citizenship as a moral agent and the outer right and relationship with diverse levels’ stakeholders. The corporate citizenship will provide this organization with “end” which complies with the optimal goodness principal of stakeholders. In other words, it is not merely the general values of shareholders’ so-called profits and happiness. This paper puts forth the conception of “Kantian corporate citizenship” as a conclusion. This study deduces that pursuing all stakeholders’ happiness is an end for such corporate citizenship and the end itself is considered as an obligation. Equipped with the implication of moral community, this kind of organization, rather than playing the role as a charity institution, still maintains the close connection with corporate profits or happiness.