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Based on the perspective of stakeholders, this paper selects the annual data of listed tourism companies from 2010 to 2018 as samples to study the correlation between corporate social responsibility (CSR) investment in tourism enterprises and corporate financial performance, and at the same time considers the regulatory role of corporate strategies. The results of empirical test show that when a company assumes all CSR, the assumption of shareholder responsibility will have a positive impact on its financial performance, and the company's sales intensity and cost-benefit strategy will also have a direct positive impact on its financial performance. The company's focus on cost-benefit strategy will exert a negative moderating effect on shareholders' responsibility and weaken its positive effect on financial performance. Therefore, enterprises should make it clear that different stakeholders have different needs. When enterprises choose different strategies at different stages of development, they can focus on different responsibilities in order to maintain a stable level of financial performance.

Study on the Impact of Corporation Social Responsibility on Financial Performance of Tourism Enterprises: Based on the Regulatory Role of Corporate Strategy