中外学者一直试图厘清公司社会绩效与财务绩效之间的关系。虽然二者的正相关性得到证实,但技术和研究数据源的精确性还有待提高。本文着重从变量选取、内生性检验、计量分析方法与样本选择等方面分析了该领域经验研究中存在的问题及改进思路。 Chinese and foreign scholars have tried to clarify the relationship between corporate social performance and financial performance. Although the positive correlation between the two is confirmed, the accuracy of the technical and research data sources needs to be improved. This article focuses on the analysis of the existing problems in the field of empirical study and ideas for improvement from the aspects of variable selection, endogenous test, econometric methods and sample selection.