Abstract: The value preference of cultural entrepreneurs has a direct impact on the strategic decision-making and production and operation of the company, and determines the bias and development direction of cultural social responsibility, which, to some extent, relates to the value formation of the whole society.Based on the public data of listed cultural enterprises, this paper studies the influence of cultural entrepreneur's value preference on the economic responsibility, legal responsibility, charity responsibility and social value orientation of cultural enterprises. The results show that significant differences exist in the influence of different types of cultural entrepreneurs' value preference on corporate social responsibility; the influence of the value preference of cultural entrepreneurs on the economic responsibility of enterprises presents the "U" shape; the larger the value of cultural value preference, the more significant the impact on social value orientation and charity responsibility; however, the size of preference value has no significant impact on the bearing of corporate legal responsibility. The paper suggests that cultural entrepreneurs draw the essence from their own national spiritual culture, establish their own value system, and better undertake corporate social responsibility.