【摘要】 选取沪深A股上市公司2011-2020年间高管背景、企业社会责任履行情况和公司绩效的相关数据作为研究样本，实证分析企业高管的海外背景对社会责任履行情况的影响，并考察内部控制质量在两者之间的中介作用。研究表明，其一，当高管具有海外背景、具有海外背景的总人数，以及高管中具有海外背景人数的占比更高时，企业履行社会责任水平也相应提高；其二，在高管海外背景与企业社会责任履行程度之间，企业内部控制质量发挥了积极的调节效果；其三，进一步研究发现，国有企业和非国有企业中，高管海外背景均能促进企业社会责任履行水平的提升，产权性质对高管海外背景与企业社会责任履行之间显著的正相关关系影响甚微。更多还原

【Abstract】 This article selects data related to executive background, corporate social responsibility performance, and corporate performance of A share listed companies in Shanghai and Shenzhen from 2011 to 2020 as research samples, empirically analyzes the impact of executive overseas background on their social responsibility performance, and examines the mediating role of internal control quality between the two. Research has shown that when executives have overseas backgrounds, the total number of executives with overseas backgrounds, and the proportion of executives with overseas backgrounds are higher, the level of corporate social responsibility will also correspondingly improve.(2) The quality of internal control in a company has a positive moderating effect between the overseas background of senior management and the degree to which the company fulfills social responsibility.(3) Further research reveals that both state-owned enterprises and non-state-owned enterprises contribute to the enhancement of the level of corporate social responsibility(CSR) fulfillment. The nature of property rights has a minimal impact on the significantly positive correlation between the overseas background of senior executives and the fulfillment of corporate social responsibility.更多还原