【摘要】 以2010—2018年中国沪深A股上市公司为样本，实证分析地级市官员变动对企业社会责任的影响，以及地区腐败程度在其中的调节作用，并进一步检验异质性影响。研究发现，地方官员变动会促进企业履行社会责任，但这种促进作用会随着地区腐败程度的增加而被削弱。进一步研究发现，官员变动的促进作用和地区腐败的消极调节作用主要发生在国有企业、官员变动发生在预料之外时或企业社会责任针对员工和客户时。更多还原

【Abstract】 Through using a sample of listed companies in the A-share market from 2010 to 2018, the impact of the turnover of local officials on corporate social responsibility and the moderating role of local corruption are empirically analyzes. It is found that the turnover of local officials promotes firms to conduct corporate social responsibility, but the positive relationship between the turnover of local officials and corporate social responsibility is weakened with the increase of local corruption. Further research finds that when officials’ replacement occurs unexpectedly, or when corporate social responsibility is toward employees and customers, the positive effect of political turnover and the negative moderating effect of local corruption mainly occur in state-owned enterprises.更多还原