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Corporate social responsibility and enterprise stakeholders, past research has focused on the research of social responsibility and the connotation, shall be the boundary areas such as stakeholders, in recent years, the research of social responsibility are mainly concentrated in corporate social responsibility and the correlation between financial performance, however, due to the social responsibility connotation and definition of the different stakeholders, selection of index, formed a very different conclusions. In this paper is a research background, with a brand-new perspective view of the enterprise, and enterprise from the internal understanding of corporate social responsibility, tries to solve the problem of stakeholders, connotation, and the social responsibilities defined role in enterprise financial performance problems. For enterprises to actively provide theoretical basis for social responsibility. This study include the following contents:(1) the intergrowth theory of multiple capital theory foundation, capital theory. The multiple capital theory, from the definition of capital, and capital concept of generalization, a brief introduction of the study of the capital. Then deep internal deconstruction of capital, the connotation of enterprise, all sorts of capital in enterprise value creation process. Finally, the enterprise resource theory, capital value theory, and capital network are support on for the theory of three kinds of network resources, combining resource based view school of multiple capital theory.(2) multiple capital theory of symbiosis theory basis-symbiosis theory. The system is introduced, the intergrowth theory mycology relatively complete intergrowth theory explains the concept, content and the general theory, and the coexistence of symbiosis theory analysis of logic and in-depth discussions, applicable to the analysis of logic analysis enterprise symbiosis.(3) social responsibility of the enterprise, the theoretical model of symbiotic model of capital. Will the intergrowth theory analysis of logic into the analysis of multivariate capital enterprise, enterprise multivariate capital intergrowth theory. Based on this definition, stakeholders and social responsibilities implicit analysis. Finally put forward enterprise society responsibility of capital symbiosis models.(4) corporate social responsibility and the financial performance of cooperative mechanism based on multiple choice of capital market. From the perspective of market mechanism, market supply and demand theory, analyzes how to use multiple capital market mechanism to realize the resource allocation. Finally from the static and dynamic two level of corporate social responsibility and financial performance.(5) corporate social responsibility and the financial performance of coordination mechanism, empirical test. Through the above analysis, the paper puts forward three related theory of multiple capital responsibility and the financial performance of the research hypotheses, structural equation of the listed company data, and finally analyze this conclusion: first, the multivariate symbiotic relationship between capital, Second, the multivariate function of capital in the financial performance, Third, the different of financial performance of capital has different effect.
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