The important role played by State-owned enterprises (SOES)in the process of COVID-19 prevention and controlprovidesa practical case for recognizing the attributes and functions of SOES, redefining the functions ofSOES in public crisis governance and social governance, better realizing the governance for public crisis governance and social governance. Based on a systematic analysis of corporate social responsibility theories, this study carries out an empirical research on the roles, action, and four logic of SOES in public crisis by building an“attribute responsibility”framework for SOES which integrating market attribute, social attribute, political attribute, public attribute into one dimension, and taking State Grid Zhejiang Electric Power Company as An Example.