
This paper first corporate social responsibility through the analysis of the origin and evolution of corporate social responsibility that the meaning and nature of the stakeholders in theory sort out clearly the direction of corporate social responsibility issues. Listing of corporate social responsibility is through its system and act as reflected in the shareholders, creditors, employees, customers, government and society, actively carry out the various obligations and responsibilities, the company is the market and stakeholders to reflect a healthy . It has both the legal and administrative aspects of the mandatory obligations, but also moral aspects of voluntary acts, including the specific economic responsibility, legal responsibility, ecological responsibility and ethical responsibilities of the four levels. Enterprises is not only profitable unit of society, should also bear social responsibility is an important carrier. So based on the theory of stakeholders on corporate social responsibility will be how to answer corporate social responsibility and corporate financial results of the relationship between the issues that corporate social responsibility and financial performance of the existence of relations and what kind of relationship exists, this is the need to study this The main content. This article has been selected the Shanghai Stock Exchange listed 234 companies from 2005 to 2007 of 702 samples of data and theory-based stakeholders contribute to the design of the shareholders, creditors contribution rate, the employee contribution rate and the contribution rate of four indicators were Measure of the company shareholders, creditors, government employees and social responsibility, use of Economics last dose software SPSS regression analysis, verification of corporate social responsibility and the relationship between economic performance. The final article of the suggestions listed companies.