本文作为民政部政策研究课题,从公民责任的视角探讨了中国殡葬行业存在的问题,借鉴“企业公民”理论设定了殡葬单位的公民责任框架,在“行业持续发展、社会和谐文明”的目标下,提出了中国殡葬的发展战略及其指导思想,并阐述了中国殡葬发展战略具体的实施纲要,对促进和谐殡葬的实现具有借鉴意义和参考价值。 As a policy research topic of the Ministry of Civil Affairs, this paper explores the problems existing in the funeral industry in China from the perspective of civic responsibility, and sets the framework of civic responsibility for funeral and interment units by referring to the theory of “corporate citizenship.” In the context of “sustained development of the industry and social harmony and civilization ”, Proposed the development strategy and guiding ideology of Chinese funeral and funeral and elaborated the concrete implementation outline of the funeral and funeral development strategy in China, which has reference and reference value for promoting the realization of harmonious funeral.