中文摘要：

以2008-2014年沪深A股上市公司为样本，考察了低成本和差异化不同竞争战略对企业高管变更与社会责任关系的调节作用。结果发现，两类竞争战略均有助于改善高管变更与企业社会责任履行的负相关关系，且差异化战略效果优于低成本战略。进一步地，与非国有企业相比，国有企业竞争战略的调节效应更显著，且产品市场竞争程度分组检验结果显示，在竞争程度较高的样本中，企业竞争战略的实施对提升社会责任履行的效果更显著。

英文摘要：

This paper empirically examines the regulation of low-cost and differentiation strategy between the relationships of managers＇ turnover and corporate social responsibility, using the data of A-share listed companies from 2008 to 2014. The research shows that both of the two kinds of strategies do help to improve the negative correlation between managers＇ turnover and corporate social responsibility,and differentiation strategy is better than the low-cost strategy. Moreover, compared with non-state enterprises, competitive strategy of state-owned enterprises plays more significant role on regulation of managers＇ turnover and CSR when grouped according to the nature of property inspection. When grouped according to the degree of market competition, the positive regulatory role of competitive strategy is more significant in the sample of higher competition than average.