随着企业社会责任理论体系逐步的发展与完善,国内外学者开始关注企业社会绩效（CSP）与企业财务绩效（CFP）之间的关系,但是其中大量有关的研究结果却是互相矛盾的。本研究首先提出了一个理论模型以及相关研究假设,以国内外有关的实证研究文献作为研究对象,采用Meta分析方法对各项独立研究结果进行综合统计分析。其研究结果表明：企业社会绩效常常与企业财务绩效是直接地相互作用和相互影响的;企业管理能力和企业声誉作为中介变量对CSP与CFP关系有着正向的影响,其中企业声誉有着高度的影响;大多数CSP测量方法与CFP测量方法之间有着显著的正向关系,其中CSP声誉排名测量方法与CFP测量方法之间显示出相当高的正向关系,而以市场基础和会计基础CFP测量方法与CSP测量方法之间的关系要低于感知（调查）CFP测量方法的。最后,将其研究结果与相关文献的研究结果进行了比较,并提出了研究结论和相关启示。%With the development of corporate social responsibility theory,many scholars have paid attention to the relationship between corporate social performance（CSP） and corporate financial performance（CFP）.However,most empirical researches on this relationship may have inconsistent findings.This paper puts forward a theoretical model and its hypothesis,and takes the literature of the CSP-CFP relationship as its study objects,and then adopts a Meta-analytic method to statistically analyze multiple individual studies.Its research results show that 1） corporate social performance is directly interactional with corporate financial performance;2） managerial competency and firm reputation is positively moderated with the relationship between CSP and CFP,and firm reputation is particularly high;3） most of CSP measures are positively correlated with CFP measures,and among them,CSP reputation measure is higher,especially perceptual（survey） CFP measure is more highly correlated with CSP than market-based and accounting-based measure.Finally,this paper compares its findings with that of prior literature,and gives relevant conclusion and implications.
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