This study discusses the impact of differentiated strategies and corporate social responsibility on corporate performance, and has established a model of differentiated strategies, corporate social responsibility and corporate performance. This study took the balanced panel data of A-share listed companies in China in 2015-2019 as the research object. This study used SPSS and STATA software to analyze the sample data and verify the intermediary effect using Sobel, and to verify the intermediary effect through SOBEL inspection. Results showed that the implementation of differentiated strategies and the performance of corporate social responsibility had a significant impact on corporate performance. The differentiated strategy had a significant impact on corporate social responsibility. Has the intermediary effect. These research results can provide enterprises with ideas and directions to improve and optimize corporate strategies, thereby achieving higher levels of development.