摘要：三鹿毒奶粉、紫金礦業重大污染等一系列事件反射出我國上市公司社會責任的缺失。有些企業認為履行社會責任對企業來說是一種負擔，會增加公司的成本與費用，從而降低企業利潤與盈利能力，違背股東利潤最大化的目標，所以有意識的逃避社會責任。但是實踐證明企業履行社會責任對企業績效有推進作用。那么，企業履行社會責任對企業績效是否有積極的關系，這關系著企業是否能主動承擔社會責任。

　　　本文回顧了企業社會責任觀點以及社會責任與企業績效相關關系國內外現狀，對社會責任、企業績效以及兩者相關關系進行了理論分析，并以此為理論的基礎，分析我國上市公司其履行社會責任對于企業績效的影響。在實證研究設計的基礎上，選取了810家滬市A股上市公司2011年及2010年年報數據為研究對象，選擇變量并用spss軟件對其進行描述性統計、相關性分析以及回歸分析，得到企業對員工的社會責任與企業績效呈負相關關系，對政府、消費者、社區以及環境的社會責任與企業績效都是呈正相關關系的結論。最后對強化企業社會責任提出政策建議。

關鍵詞：上市公司；社會責任；企業績效；相關性

Abstract：“Poisonous milk powder of Sanlu”, “severe pollution of Zijin mining company” and a series of events reflect the lack of social responsibility of China's listing Corporation.Some companies believe that the corporate social responsibility is a burden to the enterprise .It will increase the cost and expenses of the company, thereby reducing the corporate profits and profitability, contrary to the maximization of shareholder profit goal, so consciously avoiding social responsibility. But practice has proved that corporate social responsibility is to promote the role of enterprise performance. Then, the corporate social responsibility is a positive relationship on enterprise performance, which determines whether an enterprise can take the initiative to undertake the social responsibility.

　　　This paper reviews the perception of corporate social responsibility, social responsibility and corporate performance related situation at home and abroad, to social responsibility, enterprise performance and the correlation of them were analyzed in theory, and as a theoretical basis, analysis of the impact of China's listing Corporation in fulfilling its social responsibility to corporate performance. Based on empirical research design, I chose 810 Shanghai A shares of listing Corporation in 2011 and 2010 annual report data as the research object, select variables and descriptive statistics to the SPSS software to make correlation analysis and regression analysis. The result is negatively related to corporate social responsibility and employee performance, and the government, consumers, communities, environmental performance and the enterprise performance are positively related respectively. Finally, I put forward policy recommendations to strengthen the social responsibility of enterprises.

Keywords: Quoted Company; Social Responsibility; Corporate Performance; Relationship