“Sanlu incident” is a serious accident occurring in the food safety field of China in 2008 which made a huge negative impact both in domestic and abroad. “Sanlu incident” not only reflects the fact that in order to pursuit profit corporation will do everything they can even in the lack of moral reality，but also reflects weakness of enterprise citizenship awareness and imperfection of external environment. At first，this article reviews the circumstances of the incident，then analyses drawbacks of enterprise citizenship construction reflected by “Sanlu incident”. At last，some recommendations would be proposed to speed up the construction of enterprise citizenship.