中文摘要：

基于2005—2011年中国沪深两市A股上市公司数据，从企业盈余质量的角度，实证检验了企业履行社会责任的动机。经验证据表明，企业盈余质量对社会责任存在显著的负向影响，即便是在控制了“内生性”的影响后，研究结论依然成立。进一步的研究发现，相对于其他类型的企业而言，在股权分散型非国有企业中，盈余质量与企业社会责任间的负向关系更显著。这表明，此类企业更有可能在进行盈余管理后，基于管理层私利动机，通过履行企业社会责任来掩盖其对盈余所做的操纵。

英文摘要：

Based on the listed A-shares companies＇ data from 2005 to 2011 of Shanghai and Shenzhen Stock Exchange, we investigate the motivations of corporate social responsibility from the perspective of earnings quality. The empirical results show that, earnings quality has a significant negative influence on the performance of social responsibility. Even after controlling the influence of ＂endogenous＂, the conclusion is still tenable. Further study shows that, compared to other types of enterprises, this relationship is more significant in non-state-owned enterprises with dispersed ownership. The finding indicates this type of enterprises is more likely to manipulate earnings based on a concern for self-interest of the managers, using corporate social responsibility to conceal their earnings management.