本文主要研究董事会特征对企业社会责任表现是否有影响，站在财务学角度以及以往理论研究的基础上，辅以实证，对企业社会责任理论发展、企业社会责任与利益相关者理论的结合进行了详细的阐述，并加以实证检验了董事会特征对企业社会责任表现的影响。
    本文包括理论综述、对企业社会责任表现的指标设计和实证研究分析三大部分。首先对企业社会责任与利益相关者理论的关系进行了梳理；然后结合“社会贡献率”指标设计出一套衡量企业社会责任表现的“利益相关者所得贡献率”指标；最后实证分析中国上市公司董事会特征对企业社会责任表现的影响，分别对全行业与分行业进行了检验，并对两者的检验结果进行了分析。
本研究选取了2004年和2005年两年在深、沪上市的851家发行A股的公司作为研究样本，从独立董事比例、董事长与总经理两职兼任状况、董事会规模以及年度会议次数等董事会特征出发对我国企业社会责任表现的影响进行了实证分析。
研究结果显示：独立董事比例与企业社会责任表现呈现出负的相关性；董事长与总经理两职合一情况与企业社会责任表现之间的关系不确定；董事会规模与企业社会责任表现呈负向关系但影响不显著；董事会会议次数对企业社会责任表现的影响不显著；股东会会议次数与企业社会责任表现呈显著正相关；监事会会议次数与企业社会责任表现呈显著负相关。这些结果表明，我国上市公司董事会制度仍然不完善，对企业社会责任履行方面不能发挥其协调作用，更多的董事会与监事会不能起到事前监督的作用，未能很好的维护各个利益相关者利益。
根据以上结论，本文对我国上市公司董事会制度的完善与发展提出了建议，包括对董事的激励约束机制，加快建立董事声誉市场；对于两职状态的设置应赋予企业更大的自主权；扩展监事会监督范围，构造完善的监督机制；建立合理的董事会规模等建议。

The focus of this paper is on the relationship between the board characteristic and the Corporate Social Responsibility  (hereafter CSR). The paper probes into the theoretical issues, including evolution of CSR and its combination with stakeholder theory, and into the empirical issues of CSR-board characteristic relationship. The research is in a financial perspective, adopts the research methodology for thought history, relies heavily on theoretical analysis and is supported by empirical evidences.
The paper consists of three main parts, which are theoretical analysis, create the index of Corporate Social Performance and empirical research. The research starts from an overview of theoretical frameworks for CSR and the stakeholder theory; then create the index of Corporate Social Performance (CRP).finally the research surveys the empirical evidences on CSR-broad  characteristic relationship.
The article quotes non-financial institutions as examples, take the data of 2004 and 2005. The research analyzes the present condition of the listed company board in China. Then gives the experimental analyzes from the board characteristics and actives such as board size, the proportion of independent director, board meeting frequency and duality. The research adopt ordinary least squares model to analyze the relationship between the board characteristic and CSP.
Results show the correlation of the proportion of independent director is negatively correlated with CSP; the correlation of duality and the firm performance is not definite; the size of the board and CSP is not definite; the frequency of the board meeting and CSP is not definite. The frequency of the shareholder meeting is positively correlated with CSP , and the result is significant.  the frequency of the supervisor meeting is negatively correlated with firm performance, and the result is significant. These results demonstrate that the board system of listed firm is still imperfect. Practice shows there is a phenomenon of weak board.
According to the above conclusions, this paper promote many suggestions to
improve further proposes such as: improve and perfect the system of Independent Directors , improve the duality, enhance the efficiency of the supervisor meeting and standard the board size.