基于股权结构的合资企业社会责任研究  

Study on Corporate Social Responsibility of Joint Ventures from Equity Structure Perspective

作　　者：井润田[1] 张远[1] 

机构地区：[1]电子科技大学经济与管理学院,成都610054

出　　处：《管理评论》2009年第12期101-108,共8页Management Review

基　　金：国家自然科学基金项目资助(70872017);教育部新世纪优秀人才支持计划项目资助(NCET-06-0804);电子科技大学创新团队与学术带头人计划项目资助

摘　　要：合资企业具有复杂的股权结构,这进一步影响着这类企业的企业社会责任表现。本文采用全国经济普查数据,整理出其中由国有资本与外资资本所构成的合资企业,并建立由社会利益、股东利益、员工利益所组成的企业社会责任评价模型。实证结果表明,合资企业中的外资比率越高,其股东利益、员工利益的保障越有效,但社会利益的保障则不明显。以上结论对改善我国企业的社会责任表现提供了很好的指导价值。Joint venture （JV） has a complicated equity structure, which affects its performance of corporate social responsibility. Based on the national economic census data, the JV data composed by stated-owned equity and oversea-invested equity were collected. Performance evaluation model of corporate social responsibility is established from the perspectives of benefits of the society, stockholders and employees. Empirical result shows that： The higher ratio of foreign equity in a JV firm, the more efficiently the benefits of stockholders and employees can be protected, but social benefits are not better protected as a result. The above conclusioil will be very useful to improve the performance of corporate social responsibility of Chinese firms.

关 键 词：企业社会责任 合资企业 股权结构 

分 类 号：F270[经济管理—企业管理] F276.43[经济管理—国民经济]