企業社會責任（Corporate Social Responsibility）的議題逐漸受到西方先進國家企業的重視，亦成為企業經營治理的新趨勢。企業社會責任不僅是社會大眾對企業的期望，也逐漸與貿易連結而成為產品能否進入國際市場貿易壁壘的關卡。因此，企業社會責任是企業提供產品外貿競爭力的必要武器。我國醫療產業企業社會責任的研究闕如，作者遂感興趣探討企業社會責任的投入對醫療機構財務績效的影響，並且與金融產業財務績效的影響作比較。本研究以財團法人醫院和金融產業為研究對象，結果發現：第一，財團法人醫院企業社會責任投入與績效間存在有時間延遲的效果；金融產業則無，這很可能是因為產業特性的不同。第二，財團法人醫院內部企業社會責任投入有助於提升員工生產力；金融產業內部社會責任的投入對員工營收無解釋力，第三，財團法人醫院和金融產業外部企業社會責任投入有助於提升財務績效。本研究檢視台灣醫療機構和金融產業企業社會責任的概況、企業社會責任與財務績效，並探討研究結果的可能意涵，提供機構經營者將企業社會責任從概念轉成經營策略的參考。 Abstract
Corporate social responsibility (CSR) is an increasing concerned subject in western industrialized countries and has become a new trend of business governance. CSR can not only meet the public expectation of an excellent enterprise in societies, but also link to a prosperity dividend in international trades, which decides the product entrances and barriers of the international markets. Thus, CSR provides products with an essentially effective weapon in the keen competition of foreign trades. Due to few researches on CSR published in Taiwanese academia, especially for medical settings, we were then interested in probing into the relationship of CSR and financial performance in medical settings, and compare the financial performance in the financial industry. In this study the juridical person hospital and the financial industry as the research samples. The results show that 1) Time delay effect exists lag behind between CSR effort and its performance in the juridical person hospital; The financial industry is not. Maybe the characteristic in the juridical person hospital and financial industry are difference;2) Input the internal domains of CSR will helpful to improve employee productivity in the juridical person hospital; The financial industry is not; 3) Input the external domains of CSR will helpful to improve financial performance in the juridical person hospital and financial industry. This study is about the overview of CSR in medical and financial industry in Taiwan, the relationship of CSR and financial performance, and discussions of possible implications in study result to consult CSR concept will be transferred into business strategy for organization manager.