The research on the corporate value of relationship mainly focuses on the financial performance and the adjustment variables,such as scale,operation period and system of ownership.This paper pays great attention to the corporate value about relationship between the boundary spanners.The survey data from 148 copies of valid questionnaires show that the relationship of the boundary spanners has a positive effect on financial performance,the impact of the relationship on corporate performance has been reverse regulated respectively by enterprise scale and operation period,and the system of ownership plays a regulatory role in the relation between the relationship and financial performance.
