政府控制和市场化进程对企业社会责任的影响——来自中国沪市上市公司的经验证据  

Influence of Government Control and Marketization to Corporate Social Responsibility:Evidence from Listed Companies in Shanghai Stock Exchange

作　　者：姚海琳[1] 王昶[1] 周登[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《现代财经（天津财经大学学报）》2012年第8期58-69,共12页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社科基金资助项目(10YJC630229);湖南省社科基金资助项目(11YBA318)

摘　　要：近年来企业社会责任问题引起广泛关注,如何有效促进企业负责任的商业行为成为学术界关注的焦点之一。企业社会责任的履行程度在很大程度上应受所处的制度环境的影响。通过理论和实证分析发现,现阶段政府控制、政府层级以及市场化进程等制度因素对我国企业社会责任的履行程度有显著影响,政府控制特别是中央政府控制的上市公司社会责任履行程度更高,市场化程度高地区的企业社会责任履行程度也更高。因此,政府及相关部门应为企业履行社会责任创造一个"助推性"的制度环境,并区分不同性质企业的社会责任范畴,实施对企业社会责任履行的分类指引。同时,企业也应充分重视制度环境因素的影响,把缘起于外部的压力转变为企业发展的内在动机,寻找为企业和社会创造共享价值的机会。Concerns over corporate social responsibility （CSR） have grown significantly during the last two decades. More and more research have focused on exploring why firms commit to so- cially responsible behavior. As a result, institutional factors may influence the implementation of CSR. The results of the study show that stated--owned enterprises especially central government enterprises have higher degree of CSR compared with the listed companies; and the relationship be- tween marketization and the fulfillment of CSR is significant positive correlated. Therefore, in the practice of CSR implementation, the government and relevant departments should commit to create a good environment, and implement classification guidance according to enterprise ownership; at the same time, the enterprise should pay attention to institutional factors, consider CSR fulfillment as the intrinsic development motivation.

关 键 词：企业社会责任 政府控制 市场化进程 

分 类 号：F272.05[经济管理—企业管理]