中文摘要：

企业社会责任和企业财务绩效的关系反映企业社会责任对企业的具体影响，决定着企业对社会责任的态度和行为。实证研究发现，企业社会责任对企业财务绩效的影响并不确定，原因可能在于企业社会责任转化为企业财务绩效需要一定的条件，包括社会责任市场、公平竞争环境、监督反馈体系、企业承担社会责任的方式和战略等方面。为实现企业和社会的双赢，企业需要选择合适的社会责任承担方式和战略对社会责任进行有效治理。

英文摘要：

The relationship between corporate social responsibility and corporate financial performance reflects the impaction of corporate social responsibility on corporate, which decides the social responsibility attitude and behavior of corporate. The empirical study on relationship between corporate social responsibility and its financial performance discovered that the impact is not definite, and the reasons may lie in that the transformation from social ability to fiancial performance requires some certain conditions including responsibility market, fair competition, supervision feedback system, and the manner and strategy by which corporate undertakes social responsibility. In order to achieve the win-win situation between corporate and society, corporate should choose some appropriate manners and strategies to undertake social responsibility.