The Influence of the State-owned Corporate Social Responsibility on Financial Performance

In order to better demonstrate the influence of corporate social responsibility (CSR) on the enterprise development, this paper chooses Shanghai A-shares, a state-owned corporate data from 2010 to 2013 as sample, to discuss the relationship between the CSR and financial performance (FP) again. Under the guidance of the theory of value creation, this paper introduced the interpretation of CSR, emphasizing on CSR is that the enterprise make a whole effort and dedication for realizing the interests of the society, and it is the enterprise self value realization process. Article measurement of CSR is more in line with the requirements of humanity, ethics. The results show that the enterprise to perform CSR can effectively promote the improvement of financial performance.