Based on the survey of 1024 private firms,this article explores the social responsibility attitudes of corpo⁃rate managers and their influencing factors. The research results show that the social responsibility attitudes are a complex behavioral tendency system composed of multiple dimensions, which in general can be classified into four types:value orientation, interest orientation, defense orientation and resistance orientation. The social responsibility attitudes of corporate managers are mainly affected by their cognitive level,the attention of government,the promo⁃tion of non-governmental organizations and the perfection of legal environment.%文章通过对1024家民营企业的调查，考察了企业管理者的社会责任态度及其影响因素。研究结果表明，社会责任态度是由多个维度共同构成的复杂的行为倾向系统，大体而言可分为价值取向、利益取向、防御取向和抵制取向四种。企业管理者的社会责任态度主要受其认知水平、政府的关注度、非政府组织的推动和法律环境的完善度所影响。
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