中文摘要：

建立回归模型，探讨企业社会责任与融资效率的关系。结果显示，良好地履行企业社会责任有助于提高其融资效率，降低经营风险；当企业对社会责任表现出积极展望时，其融资效率也有显著提升。

英文摘要：

This paper establishes a regression model to investigate the relationship between the corporate social responsibility and financing efficiency. The result shows that, good performance of the corporate social responsibility helps to improve the financing efficiency, reduce the management risk; when enterprise showed positive outlook for social responsibility, its fi- nancing efficiency has significantly increased.