Based on legitimacy perspective, this article developed a framework of firm performance and corporate respon-sibility of private firms during economic transition, arguing the legitimacy of these firms depends on their economic per-formance, which is crucial for their undertaking corporate responsibility. And the political connection owed by the firm and firm age will moderate the relationship between firm performance and corporate responsibility. Results showed that private firms were rational, preferring to conduct corporate responsibility when perform well, and the relationship was moderated by firm age. When firm got older, the positive influence of firm performance on corporate responsibility would be weaker. But the moderating effect of political connection wasn't significant.%基于合法性理论, 本文构建了经济转型期民营企业绩效和社会责任之间关系的理论框架,认为民营企业的合法性主要是由其经济生存能力决定的, 这使得企业的绩效表现成为社会责任承担的重要影响因素, 但两者之间的关系可能受制于企业的政治关联及所处发展阶段. 实证检验结果发现: 我国民营企业在决定是否承担社会责任方面仍然是一个 "理性经济人", 越是绩效表现好的企业, 越愿意承担社会责任, 但两者之间的关系呈现阶段性特征, 即随着民营企业从初期创建到逐渐成长成熟, 企业绩效对其履行社会责任的正向作用会慢慢减弱; 政治关联不会对绩效和企业社会责任之间的关系产生影响.
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