In recent years, Corporate Social Responsibility (CSR) has gradually become a hot topic with the public’s increasing concern. In this study, authors briefly introduce some reviews and concepts of CSR, and then combine the idea of Game Theory and Matrix linear equations method to conduct an empirical analysis between enterprises with enterprises and enterprises with government. By analysis, we find that it is very important for the development of enterprises in these two parts: the fulfillment of social responsibility and the supervision of government. Finally, the authors also put forward some suggestions to the fulfillment of CSR and hope to improve the poor sense of presence.