The emergence about the modern enterprise is a common source of the “corporate governance” and “corporate social responsibility”. Although “the corporate governance” and “corporate social responsibility” have a certain degree of differentiation in the process of subsequent development, corporate governance pays more attention to the internal system arrangement of corporation, which embodies the pursuit of value on efficiency; corporate social responsibility attaches more importance to the whole benefit of external society, which embodies the pursuit of value on fairness. However, these two have the common core theory - responsibility. This “Subjective responsibility” of pulling its weight has become the basis of integration of corporate governance and corporate social responsibility. Chinese legislation in the future should promote the integration of corporate governance and corporate social responsibility in depth drawing on the successful experience of other countries on “co-governance” under the guidance of “responsibility”.