Social responsibility and enterprise strategy are the source of enterprise competitive advantage and value creation. The research of strategic corporate social responsibility has attracted more and more attention from the academia and the business. By analyzing the connotation and boundary, evaluation process and the value realization of SCSR, the paper discusses influencing factors and mechanism of SCSR, analyzing framework and realization path respectively from the five dimensions and four levels for the evaluation of SCSR. Only by fully integrating strategy and CSR and selecting the suitable social activities can enterprises gain the competitive advantage from the social responsibility and realize the value of the enterprise. This research will not only improve the relevant theory of SCSR,but also provide theoretical support for enterprises to effectively carry out SCSR practice.