Abstract: With China’s economic and social development to enter the new normal as well as facing the important test of " four period superposition”, corporate social responsibility is valued and practiced by more and more enterprises as an important means to enhance competitiveness and achieve sustainable development of enterprises, particularly in the context that resources and environmental issues become increasingly prominent and social contradictions continue to highlight. Since 2008, as the lifeblood of the national economic and social development, the central enterprise directly under the supervision of SASAC has carried out a series of social responsibility management and practical activities, and achieved certain effect, but there are some problems. Based on this background, this paper deeply studies the relationship between social responsibility management level and development capacity of the central enterprise. Whether the central enterprise acquire more rewards or burdens when they make lots of efforts. The results show that, under the background of China’s economic transition, economic downturn and exploratory stage of social responsibility management, the social responsibility management level of the central enterprises is negatively related to its development ability. This means that the development ability of the central enterprise is weaker, when the central enterprise pay more efforts to social responsibility, and the level of management is higher. The reason is that this has important relationships with the current China’s economic transition, social environment and the limitation of social responsibility development as well as its development stage. Therefore, the central enterprises should treat and carry out social responsibility work rationally, undertake targeted corporate social responsibility according to the actual situation of enterprises, and achieve the deep integration of social responsibility with daily management and business activities of the enterprises for providing products and services beyond expectation to all stakeholder, so as to realize the harmonious development of economy, society and environment, as well as enhance the responsibility competitiveness.