This paper based on the listed companies of Shanghai stock exchange in China from 2012 to 2014 in the sample of the CSR report,use the behavior of corporate social responsibility,the financial performance,the type of auditor,the industry attribute,the board of directors as the research variables,using binary logistic regression model to analyze the influence factors of the assurance of CSR report,the empirical results found that the behavior of corporate social responsibility,the financial performance,the type of auditor and the size of the board were positively corr...