近年来，在与新冠肺炎疫情的防控斗争中，越来越多的民族企业主动担当承 担社会责任，ᨀ供志愿服务以及医疗生活物资，做出了重要贡献。然而，企业损害社会公众权益的事件也时有发生。例如，腾讯视频的超级点播风波、携程公司“大数据杀熟”等，企业社会责任日益成为全社会的广泛关注的话题。推动企业履行社会责任不仅有助于ᨀ高企业声誉，促进企业长期健康发展，还能维护利益相关者权益，可谓一举两得。管理者作为企业经营管理的关键人物，对战略决策制定有着重要作用。同时，根据高层梯队理论，管理者短视作为其性格特征将决定其行为，进而对企业社会责任履行产生重要影响。 本文基于委托代理、信息不对称、高层梯队、管理者防御以及管理者短视理论，将 2010—2020 沪深 A 股上市企业作为研究样本，以和讯网的企业社会责任测评数据和文本分析方法测算的管理者短视指标为基础进行研究，结论认为：首先，管理者短视会显著抑制企业履行社会责任，该结论在稳健性检验后依然成立，并排除了内生性的可能。其次，本文进行不同背景下的异质性分析，得出以下结论：（1）与高管持股比例低组相比，高管持股比例高组管理者短视对企业社会责任的负向影响更为显著。（2）与有境外股东持股组相比，无境外股东持股组管理者短视对企业社会责任的负向影响更为显著。（3）与高独立董事占比组相比，低独立董事占比组管理者短视对企业社会责任的负向影响更为显著。最后，将外部治理因素（儒家文化、媒体关注度）与内部治理因素（管理者薪酬）作为调节变量，考察其对二者关系的影响，发现儒家文化、媒体关注度以及管理者薪酬对管理者短视与企业社会责任的关系均起到负向调节作用。本文的研究结果拓展了企业社会责任影响因素的研究，并且从政府、企业、媒体以及管理者自身等主体给出建议，以期在企业约束短视行为，更好履行社会责任的方面提供参考。

In recent years, in the fight against COVID-19, more and more ethnic enterprises have taken the initiative to shoulder their social responsibilities by providing voluntary services and medical supplies, making important contributions. However, incidents of enterprises damaging social public rights and interests also happen from time to time: for example, Tencent Video's super on demand incident, Ctrip's "big data kill discrimination", etc. Corporate social responsibility has increasingly become a topic of widespread concern in the whole society. Promoting CSR can not only improve corporate reputation and promote long-term healthy development of enterprises, but also protect the interests of stakeholders. It can be said to kill two birds with one stone. As a key figure in enterprise management, managers play an important role in making strategic decisions. At the same time, according to the high-level echelon theory, managers' short-sightedness, as a character characteristic, will determine their behavior, which will have an important impact on the fulfillment of corporate social responsibility. Based on the theory of principal agent, information asymmetry, top echelon, manager defense and manager myopia, this paper takes Shanghai-Shenzhen A-share listed enterprises from 2010 to 2020 as research samples and conducts research based on the evaluation data of corporate social responsibility of Hexun.com and the short-sighted indicators of managers calculated by text analysis method. The conclusion is as follows: First of all, managers' short-sightedness can significantly inhibit enterprises' performance of social responsibility. This conclusion is still valid after the robustness test and excludes the possibility of endogeneity. Secondly, this paper analyzes heterogeneity under different backgrounds and draws the following conclusions: (1) Compared with the group with low executive shareholding ratio, the short-sightedness of managers in the group with high executive shareholding ratio has a more significant negative impact on corporate social responsibility. (2) Compared with the group with foreign shareholders, the short-sightedness of managers in the group without foreign shareholders has a more significant negative impact on CSR. (3) Compared with the group with a high proportion of independent directors, the short-sightedness of managers in the group with a low proportion of independent directors has a more significant negative impact on CSR. Finally, external governance factors (Confucian culture, media attention) and internal governance factors (managers' compensation) are taken as moderating variables to investigate their influence on the relationship between them. It is found that Confucian culture, media attention and managers' compensation all play negative moderating roles on the relationship between managers' short-termism and corporate social responsibility. The research results of this paper expand the research on the influencing factors of corporate social responsibility, and give suggestions from the government, enterprises, media and managers themselves, so as to provide references for enterprises to restrain short-sighted behaviors and better fulfill their social responsibilities.