企業社會責任在西方國家已有多年的研究及發展，且已進展至結合企業經營策略目標，因此本文探討策略性企業社會責任與競爭優勢之連結，以中國大陸企業為對象進行實證，另外加入其他影響競爭優勢之因素如人力資本變數。本研究以2008年至2011年中國1176家上市企業為研究對象。實證結果顯示，對整體而言，策略性企業社會責任之實施對競爭優勢之影響無法能夠立即在當年度看見效果，但確可在延後年度看見其對企業競爭優勢之影響，而其他影響因素人力資本與競爭優勢亦呈顯著關係。 Corporate Social Responsibility in Western countries which has a lot of research and development for many years, and it has progressed to a strategic combination with the business goal. This study links the strategic corporate social responsibility and competitive advantage, expecting to find out the evidence from China enterprises. This study also considers the other factors that affect competitive advantage such as human capital variables. The samples are 1176 listed companies in China from 2008 to 2011. The empirical results show that on the whole, the implementation of strategic corporate social responsibility for the impact of competitive advantage cannot be able to see the results immediately in the current year, but it will impact on competitive advantage in later year, and other factors as human capital also had significant relationship with competitive advantage.