The purpose of this study is to introduce the perspective of resource-based theory to explore the relationship between corporate social responsibility of financial holding companies and the creation of shared value. This study uses the questionnaire survey and the hierarchical regression analysis to analyze. The empirical results pointed out that corporate social responsibility will significantly and positively affect the creation of sharing value. After the introduction of resource-based theory, it will interfere with the relationship between corporate social responsibility and the creation of shared value. That is, from the perspective of resource-based theory, if a financial holding company can enhance internal resources, it can enhance the core capabilities of the enterprise to improve the corporate social responsibility. Then, the goal of creating shared value will be achieved.