In 2 1 century, corporate social responsibility gradually became popular, and some central enterprises also recognized the importance of social responsibility earlier and issued social responsibility reports regularly. However, most central enterprises are negative, which has a great negative impact. In order to overcome the inertia of central enterprises in fulfilling their social responsibilities, government supervision and social constraints are external causes and have limited effects. The fundamental purpose is to stimulate the subjective initiative of central enterprises, advocate actively integrating social responsibility management ideas into corporate strategic management, and fulfill social responsibilities according to corporate strategic objectives.

This paper uses the research methods of empirical test and case analysis to analyze the strategic social responsibility of central enterprises from two levels: the whole central enterprises and specific cases. At present, there are many studies on the correlation between social responsibility and financial performance, but there are few studies on how to raise social responsibility to the strategic level and how to integrate it into the daily operation of enterprises. Firstly, this paper defines strategic social responsibility on the basis of literature research. Strategic social responsibility is different from the altruistic motivation of traditional corporate social responsibility, but a high combination of corporate strategy and social responsibility. It has five characteristics: visibility of winning recognition, specificity of social activities, willingness of decision-making, consistency of goals and foresight of behavior planning. It can realize the maximum unity of social interests and enterprise interests, not only help to cultivate and improve the sustainable competitive advantage of enterprises, but also improve and enhance the image and reputation of enterprises. Secondly, this paper empirically tests social responsibility and financial performance based on the relevant data of some central enterprises from 2009 to 20 13. It is found that the strategic implementation of social responsibility by central enterprises can improve the financial performance of enterprises, but its role is limited by the government. The main reason is that central enterprises have assumed too many political and non-economic social responsibilities.

Based on the above research, this paper holds that: central enterprises should be substantially differentiated, and competitive central enterprises can vigorously develop mixed ownership, introduce strategic investors, improve corporate governance, and unload policy burdens; On the other hand, improve the decision-making and implementation mechanism of central enterprises' social responsibility and establish a strategic social responsibility management system.

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