中文摘要：

笔者选择我国14家上市金融企业2011—2014年的年报数据,实证检验了企业履行社会责任与不同股东权益之间的相关关系,结果表明：国有金融机构履行社会责任的内生性较强;外资参股比例与企业履行社会责任显著负相关;股权集中度与企业履行社会责任负相关。这一结论对我国制定相应的企业社会责任评价指标,规范外资参股以及上市金融企业股权结构改革都具有参考价值。

英文摘要：

The paper selects annual report data of 14 listed financial companies form 2011 to 2014in China.Empirical testing the relationship between corporate social responsibility and shareholders＇equity.The results show that Stateowned financial institutions have a strong endogenous in fulfilling social responsibility,foreign equity participation and corporate social responsibility have a significant negative correlation,and the relationship between ownership concentration and corporate social responsibility is negative.The conclusion provides reference value in developing appropriate evaluation indexes of corporate social responsibility and regulating foreign equity structure forms of financial companies.