Abstract: This paper using the principle of the ‘iron law of responsibility', and the theories of the responsibility level, the externality and the stakeholder, closely around what is the mining corporate social responsibility (What), why the mining corporates should fulfill their social responsibilities (Why) and which social responsibilities the mining corporates must fulfill (Which), the paper discussed the basic content, the level and the border of the mining CSR。This paper summarized a number of theoretical issuses on the Mining CSR,combining with the theoretical research of the mining CSR.