Food enterprises have the ability to guarantee food safety, will inevitably lead to the interests of the stakeholders to make a choice of behavior, which can affect the interests of enterprises, and ultimately reflect the financial performance of enterprises. By examining the function of food safety in the financial performance of enterprises, it can be found that the food safety affects the attitude of the consumers, the government and the public opinion, so that food companies can improve the financial performance. Therefore, financial performance has the function of promoting food enterprises to fulfill their food safety guarantee responsibilities. However, due to the influence of many factors, the financial performance of enterprises to fulfill the functions of food safety guarantee responsibility may appear to be a case of loss. These factors include the contradiction between short-term performance and long-term performance, the lack of information disclosure system and the lack of social responsibility consciousness of food enterprises. Therefore, it is necessary to take corresponding measures to construct financial performance to improve the performance of the food safety guarantee responsibility of food enterprises.

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