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蒋红芸，景珊珊（2011）[25]选择64家医药制造业的上市公司作为研究样本，回归并分析其2007-2011年间的财务数据，实践表明，企业社会责任对财务绩效的影响上，每个方面是不一样的，有些有助于提高企业绩效，而有些在一定程度上起反作用。孟庆浩（2012）[26]根据社会科学院2009-2011年发布的100强社会责任企业排名的有关数据研究，表明企业对利益相关者承担社会责任会对财务绩效一般都具有良好促进作用，但社会责任的利益相关者为客户或者员工，则会减少企业的绩效。陈薇（2013）[27]从社会资本效益的角度作出假设，企业承担对利益相关者的社会责任，对财务绩效的影响是分散的趋向，不但有积极的影响，而且有负面的影响。
从目前文献总结可以看出，我国学者对企业社会责任和财务绩效的关系研究已经进行了很多年，之前的研究成果多致力于单纯正相关或负相关关系，最近几年的研究成果已经渐渐趋向于不同的利益相关者的结论。参考文献
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