使用2011—2020年中国沪深A股上市资源型企业面板数据，对企业社会责任与企业绩效之间的关系进行了实证分析，并构建了曲线调节效应回归模型，考察人力资本质量对企业社会责任与企业绩效关系的影响。研究发现：（1）企业社会责任与资源型企业绩效呈倒U型关系，适度履行企业社会责任能够显著提升资源型企业绩效，履行过高的企业社会责任会损害资源型企业绩效；（2）人力资本质量对企业社会责任与资源型企业绩效之间的倒U型关系具有显著调节作用，高人力资本质量会使曲线形态更平缓，拐点右移。研究结果对引导资源型企业履行社会责任具有重要启示意义。

Based on stakeholder theory and social exchange theory，this paper analyzes the impact of resource-based enterprises’ fulfillment of social responsibility on enterprise performance from two aspects of cost payment and benefit inflow，and discusses human capital from the aspects of information communication efficiency and resource allocation efficiency.Using the panel data of China’s Shanghai and Shenzhen A-share listed resource-based companies from 2011 to 2020，this paper conducts an empirical analysis on the relationship between corporate social responsibility（CSR） and corporate performance，and constructs a regression model of curve adjustment effect to investigate the impact of human capital quality on corporate social responsibility.The study found that the impact curve of CSR on the performance of resource-based enterprises is an inverted U-shaped of first promoting and then suppressing，appropriate CSR performance of resource-based enterprises can significantly improve performance，while excessive CSR performance of resource-based enterprises will damage performance.The quality of human capital has a significant moderating effect on the inverted U-shaped relationship between corporate social responsibility and resource-based enterprise perfor-mance.The possession of high-quality human capital in resource-based enterprises will significantly reduce the negative impact of corporate social responsibility on performance，improve the positive impact to a limited extent，make the curve form smoother，and shift the inflection point to the right.This study has important enlightenment significance for guiding resource-based enterprises to fulfill their social responsibilities.