在当今的商业环境里，企业的外部效应不可忽视，对于企业社会责任的监管日趋重要。在经济全球化和国内越来越浓厚的出国留学、就职浪潮的背景下，高管海外背景在公司研究中显现出新的解释力量。本文借助第三方企业社会责任评级机构，和讯网上市公司社会责任报告专业评测体系，研究高管海外背景对企业社会责任绩效的影响，在控制了高管的政治背景、学术背景、公司股权结构、公司治理因素和其他高管特征以及企业特征后，通过2010～2017年中国A股上市公司的数据，证实表明高管海外背景对于企业社会责任绩效有明显影响，在海外背景的不同组成中，海外任职背景会抑制企业社会责任绩效，海外求学背景能提升社会责任绩效，并且海外任职背景比海外求学背景有更强的影响效应。进一步地，本文还发现高管海外背景对企业社会责任的影响中促进作用体现在对员工，供应商、客户、消费者和环境的责任上，对股东责任影响不明确，对子指标社会责任没有显著影响。最后本文发现高管海外背景在不同所有权的企业中体现不一致的影响，在国有企业表现为促进作用，在非国有企业表现为抑制作用；在国有企业中主要影响因素是高管海外求学背景，在非国有企业中是高管海外任职背景。

    In today's business world, the externalities of enterprises are far from negligible, and the regulations of Corporate Social Responsibility (CSR) are increasingly important. In the context of economic globalization, and the growing domestic trend of studying and working abroad, the overseas background of top managers has shown a new explanatory power in corporate research. This research uses the evaluation system of a third-party CSR rating agency, Hexun.com listed companies CSR report professional evaluation system, to study the impact of top managers' overseas background on Corporate Social Responsibility Performance. Having managers' political background, academic background, equity structure, corporate governance factors, and other characteristics of executives and companies as control variants, with the data of China's A-share listed companies from 2010 to 2017, this research confirmed that the overseas background of top managers has an evident impact on the Corporate Social Responsibility performance; to be specific, the overseas employment background inhibits the CSR performance, while the overseas study background can improve it, and the employment background has a stronger effect than the study background. Furthermore, this research has also found that the improvement effect of top managers' overseas background on CSR is reflected in sub-indicator employee responsibility, supplier and consumer responsibility, and environmental responsibility, and it has an unclear influence on the sub-indicator shareholder responsibility, and no obvious influence on the sub-indicator social responsibility. In the end, it has been also found that the overseas background of top managers works differently in enterprises with different ownerships: overseas background has a positive influence on the CSR performance of state-owned enterprises and a negative influence on that of non-state-owned enterprises, whose main influencing factors are the overseas study background in state-owned enterprises and the overseas employment background in the other ones.

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