企業社會責任已日漸成為公司營運之主流，許多企業也開始規劃與實踐企業社會責任之治理。本研究之目的分為兩個構面，一方面是探討企業社會責任治理績效對於財務績效之雙向因果關係，另一方面則是去進一步了解無形資產於此關係中是否存在中介效果。以截至2018年12月31日之上市櫃公司為基礎，取2015-2018年間之資料為研究樣本。研究結果顯示，落實企業社會責任治理之企業，其人力資源及財務績效之表現較佳；而財務績效較高之企業，其創新、人力資源與企業社會責任治理之落實也較好，此外，人力資源於企業社會責任治理與財務績效間之雙向因果關係中也存有中介效果。;Corporate Social Responsibility (CSR) has gradually become the mainstream of company operations. Many enterprises have also begun to plan and practice CSR governance. The purpose of this study is double-faceted. On one hand, it explores the two-way causal relationship between CSR governance performance and financial performance. On the other hand, this study further investigates whether intangible assets have a mediating effect on this relationship. Based on the listed companies as of December 31, 2018, we selected from 2015 to 2018 as the research sample. The results of the study suggest that enterprises that implement CSR governance have better performance in human resources and financial performance, and companies with higher financial performance have better performance in human resources, innovation, and implementation of CSR governance. In addition, human resources also have a mediating effect on the two-way causal relationship between CSR governance performance and financial performance.