中文摘要：

以2007—2011年中国化工行业上市公司为样本，实证考察了政治关联、财务绩效和企业社会责任之间的关系。将政治关联划分为代表委员类和政府官员类两种类型。研究发现，不同类别的政治关联方式对企业社会责任的影响路径存在显著差异。具体表现为，高管的代表委员类政治关联正向作用于企业财务绩效，而财务绩效的提升会促使其更好地履行社会责任。而且，在控制了财务绩效的影响后，代表委员类政治关联对企业社会责任仍具有显著的正向影响，其政治关联的级别越高，企业的社会责任表现越好。这说明财务绩效在两者之间起着部分中介作用；然而，政府官员类政治关联会降低企业的财务绩效。在控制了财务绩效的影响后，其对企业社会责任的影响并不显著，表明了财务绩效在政府官员类政治关联和企业社会责任之间起着完全的中介作用。

英文摘要：

Based on the sample data of the listed companies of the chemical industry from 2007 to 2011 in china, this paper empirically studies the relations between political connection, financial performance and corporate social responsibility. The political connection is classified into ＂members of People＇ s Congress （PC） and Chinese People＇ s Political Consultative Conference （CPPCC） ＂ connection and ＂government officials＂ connection. The results show that there are significant differences between different types of political connec- tion＇s influence path on corporate social responsibility. Specifically, the ＂members of PC and CPPCC＂ connection has positive influence on the corporate financial performance, and the improvement of financial performance will lead to better fulfillment of its social responsi- bilities. Moreover, after controlling the effects of financial performance, the ＂members of PC and CPPCC＂ connection still has a signifi- cant positive impact on corporate social responsibility, and the higher degree of political connection the company has, the better perform- ance of social responsibility it will have. This suggests that financial performance partly mediates the relationship between ＂members of PC and CPPCC＂ connection and corporate social responsibility. However, the ＂government officials＂ connection negatively affects finan- cial performance. After controlling the influence of the financial performance, its impact on corporate social responsibility is not signifi- cant, implying that financial performance fully mediates the relationship between ＂government officials＂ connection and corporate social responsibility.