Taking A share listed companies in Shanghai and Shenzhen stock exchanges from 2010 to 2018 as research samples, this paper empirically tests the impact of strategic differences on the performance of social responsibility. The results show that the greater the strategic difference, the lower the level of social responsibility.Further analyses suggest that in the non state owned enterprises or enterprises with low quality of internal control, strategic difference has a greater negative impact on social responsibility performance.Moreover, the test finds that there are three paths of the impact of strategic differences on social responsibility: the path of business risk, the path of agency cost and the path of resource shortage. The study enriches the relevant research on the economic consequences of strategic differences and the influencing factors of social responsibility, which not only provides decision support for the government to strengthen the supervision of deviant strategic enterprises, but also provides theoretical basis and practical guidance for enterprises to strengthen the information disclosure system and internal control system.