Responsibility on charity is an important aspect of the corporate social responsibility. In china, the enterprises are the main entity of non-governmental charity, and their donation is gradually developing into a common business practice. This paper mainly introduces the statement of the enterprises on fulfilling the responsibility on charity from 2009 to 2011, summarizes the characteristics of fulfillment of this responsibility, and analyzes the existing problems such as lag in legislation, lack of awareness, lack of long-term planning of corporate philanthropy and poor level of charity information disclosure. At last, the paper carries out some countermeasures on how to strengthen the fulfillment of responsibility on charity in China through some perspective such as accelerating the pace of construction of the charity laws, reforming the existing taxation system of donation, strengthening the development of charitable organizations, creating a well system environment for donation and strengthening supervision and management of charitable organizations. <<