Abstract: The origin of a family firm is a long-term factor that shapes its characteristics. Different origins lead to the differences in the inheritance of cultural values and affect corporate decision-making. Using A-share listed family companies from 2012 to 2018 as a sample, this paper finds that family companies established by founders treat corporate social responsibilities (CSR) differently from those originating from public ownership, collective ownership and state-owned enterprise restructure, with the former fulfilling CSR to a higher extent, especially when the CSR is related to their direct stakeholders. Origin has a stronger influence on the CSR of young firms under powerful control of a family. In the mechanism test, we introduce the proxy variables of Confucian culture and divide them into 5 quantile groups to conduct regression (sample regression for Han areas and ethnic minorities living area) and alternative explanation exclusion. We find that origin has a critical impact on decision-making by different culture orientation. Specifically, the results indicate that compared with the restructured family firms, the founders of the entrepreneurial family firms tend to follow the traditional Confucian cultural concept of ‘promoting the social welfare’ and assume more social responsibilities. Our conclusion reveals the influence of the inheritance of Chinese indigenous traditional culture on the corporate decision-making process, which has clear enlightening significance.

Key words: the origin of family firms, corporate social responsibility, cultural inheritance