我国互联网平台企业高速发展，随之而来的平台企业社会责任缺失和治理问题成为社会焦点问题，而解决这个问题的关键在于从根本上厘清互联网平台企业社会责任的结构维度和边界。为此，基于阿里巴巴、滴滴出行、美团等12家本土互联网平台企业发布的社会责任报告，运用扎根理论分析方法，采用Nvivo 12.0软件对原始资料进行开放式编码、主轴编码和选择性编码，以归纳提取出我国互联网平台企业社会责任。其结果表明，我国互联网平台企业社会责任包含9个结构维度，即经济责任、政治责任、法律责任、环境责任、员工责任、用户责任、伙伴责任、慈善公益责任、行业生态责任；基于上述维度，可从对利益相关方负责任的角度构建出互联网平台企业社会责任的金字塔模型，并将其分为三大层次：底线型社会责任、保障型社会责任和期望型社会责任。上述结果对进一步研究和界定互联网平台企业社会责任的结构维度和体系提供了新的理论基础，在实践中也为互联网平台企业践行和完善其社会责任体系提供了理论参考。

With the rapid development of China’s Internet platform enterprises, the resulting problem of lack of social responsibility and governance of platform enterprises has become a social focus issue, and the key to solving this problem lies in fundamentally clarifying the structural dimensions and boundaries of social responsibility of Internet platform enterprises. Based on the social responsibility reports released by 12 local Internet platform enterprises, such as Alibaba, DDT and Meituan, this paper uses Nvivo 12.0 software to conduct open coding, spindle coding and selective coding on the original data, and takes advantage of the rooting theory analysis method to inductively extract the social responsibility of China’s internet platform enterprises. The results show that China’s internet platform enterprises’ social responsibility contains nine structural dimensions, namely, economic responsibility, political responsibility, legal responsibility, environmental responsibility, employee responsibility, user responsibility, partner responsibility, charity and public welfare responsibility, and industry ecological responsibility. Based on these dimensions, a pyramid model of internet platform enterprises’ social responsibility is constructed from the perspective of responsibility to stakeholders. The model contains three main levels, that is, bottom-line social responsibility, safeguarding social responsibility, and expectation social responsibility. This provides a new theoretical basis for further research and definition of the structural dimensions and system of social responsibility of internet platform enterprises. It also provides a theoretical reference for internet platform enterprises to improve their social responsibility system in practice.