本文以福耀集团为例，从董事会特征的角度（董事会规模、董事会独立性）对福耀集团的社会责任和财务绩效关系进行分析和检验。本文采用理论分析与实证检验相结合的研究方法。研究结果表明，企业社会责任对财务绩效具有显著的积极影响，且董事会规模越大、独立性越高，这种积极影响越大。

关键词：企业社会责任、财务绩效、董事会特征、公司治理

This paper takes Fuyao Group as an example to analyze and test the relationship between social responsibility and financial performance of Fuyao Group from the perspective of board characteristics (board size, board independence) of the board. This paper adopts the research method of combining theoretical analysis with empirical test. The results show that CSR has a significant positive impact on financial performance, and the larger the board size, the higher the independence, the greater the positive impact.

Keywords: Corporate Social Responsibility, Financial Performance, Board Characteristics, Corporate Governance