企业社会责任问题己经越来越为理论界和实践界所重视,而企业履行社会责任是否会对企业追求利润造成负面影响,企业能否在两者之间寻求平衡,更是企业所关注的焦点。本文通过实证研究,描述和分析了上市公司社会责任表现中的一些现象,构建了一套企业社会责任的财务评价体系。 The issue of corporate social responsibility has been increasingly valued by both theorists and practitioners. Whether or not a company fulfills its social responsibilities will have a negative impact on the company’s pursuit of profits. Whether the company can seek a balance between the two is even more of a concern for the company. focus. Through empirical research, this article describes and analyzes some phenomena in the social responsibility performance of listed companies and constructs a set of corporate social responsibility financial evaluation system.