本研究基于我国A股上市公司数据，运用事件研究法与多元回归分析法，探讨了在内部危机事件发生前企业承担过的社会责任，能否在危机事件到来时为企业绩效提供保险效应。研究表明：在危机事件发生时，企业曾承担的短期与长期社会责任均对企业绩效存在保险效应。对于不同的企业类别，企业社会责任可发挥的保险效应有所不同，相比非最终产品企业，最终产品企业承担社会责任对企业绩效的保险效应更为显著。

Based on the data of China's A-share listed companies, this study was completed by using Event Study and Multiple Regression Analysis. It probes into whether the social responsibility undertaken by the enterprise before the internal crisis event can provide insurance effect for the enterprise performance when the crisis event comes. The research shows that when the crisis happens, the short-term and long-term social responsibilities undertaken by enterprises have an insurance effect on enterprise performance. For different types of enterprises, the insurance effect of corporate social responsibility is different. Compared with non-final product enterprises, the insurance effect of corporate social responsibility of final product enterprises is more significant.