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1、AbstractWiththedevelopmentofChineseeconomy,Chineseenterpriseshavegoodperformanceinpromotingofproductionandwealthcreation.Buttheyalsobroughtmuchproblemtosociety,suchasenvironmentalpollution,lowqualityproduct,workerrights.Corporatesocialresponsibilityhasbecomeanirresistibletrend.Thispapers
2、tudiedontherelationshipbetweencorporatesocialresponsibilityandfinancialperformance.Wecombinequalitativeandquantitativeresearchmethodstoanswertwoquestions:whyenterprisesshouldbearsocialresponsibilitiesandwhichresponsibilitiesenterprisesshouldbear.Firstofall,thepapersetoutthebackgroundands
3、ignificanceofthestudy,recalledthetheoryofcorporatesocialresponsibility,stakeholdertheoryandleveltheoryofcorporatesocialresponsibility,andsummeduptheresearchesontherelationshipbetweencorporatesocialresponsibilityandfinancialperformance.Secondly,thepaperestablishedevaluationindexofcorporat
4、esocialresponsibility,includinginvestorresponsibility,employeeresponsibility,customerresponsibility,commercialpartnerresponsibility,governmentresponsibility,environmentresponsibilityandsocialpublicresponsibility.84enterprisesenterprisesocialresponsibilityreports,rangefrom2008to2010,hadbe
5、enchosenasresearchobject.Finally,thepaperanalysisdatacollectedfromcorporatesocialresponsibilityreport.Thisarticlecomparedlevelofcorporatesocialresponsibilityindifferentindustries,thenatureofownershipandyear.Thispaperalsoanalysistherelationshipbetweenenterprisesizeandcorporatesocialrespon
6、sibilitylevel.Throughresearchwefoundthatindustryandownershipnaturehadgreatinfluenceoncorporatesocialresponsibility;enterprisescaleandsocialresponsibilitylevelwererelated;financialperformancehadnoeffectoncorporatesocialresponsibilitylevel;corporatesocialresponsibilitycanbedividedintobasic
7、layer,andcorelayer,andstrategylayerandpolicylayer;somesocialresponsibilityalthoughcanincreasedenterprisecostandreducedfinancialperformanceinshort-term,butgenerallycorporatesocialresponsibilityhadapositiveimpactonfinancialperformanceinthefuture.Keywords:StakeholderCorporat
