Empirical study on SMEs´ social responsibility and financial Performance - based on the perspective of stakeholder theory

How a bout the relationship between corporate social responsibility and financial performance it´s a wider concern Problem. The research is based on the perspective of stakeholder theory, using small board companies which listed before December 31, 2006 in China a s th e study sample,and then u sing regression models to test the relationship between Corporate social responsibility and financial Performance. The results shows that business t o state contribution rate and corporate performance i s significantly correlated; business to investor contribution rate and corporate performance is non-significant positive correlated; business to employees contribution rate a nd corporate performance is negatively correlated; responsibilities contribution of corporate to social public welfare and corporate performance is non-significant negative correlated.