政治关联与社会责任履行——来自中国民营企业的证据  

Political Connections and Fulfillment of Corporate Social Responsibility: Evidence from Private Listed Companies in China

作　　者：张萍[1] 梁博[2] 

机构地区：[1]南京大学商学院,江苏南京210093 [2]中国人民大学商学院,北京100872

出　　处：《上海立信会计学院学报》2012年第5期14-23,共10页Journal of Shanghai Lixin University of Commerce

基　　金：江苏省社会科学基金项目(07EYC075);江苏省高校哲学社会科学基金项目(09SJB630027)

摘　　要：从转型经济背景出发,对我国民营企业的政治关联与其社会责任履行的关系进行了探究。结果显示,民营企业的政治关联与社会责任的履行具有正相关关系;政治关联级别越高,社会责任的履行越好。进一步分地区看,在制度环境较好的地区,民营企业的政治关联促进了社会责任的履行;在制度环境较差的地区,政治关联对民营企业社会责任的履行没有显著影响。Under the background of transition economy, this paper studies the relationship between political connections and the fulfillment of corporate social responsibility （CSR） in private listed compa- nies in China. The result shows that the political connections in private listed companies in China signifi- cantly promotes the fulfillment of CSR, and that the higher the level of political connections, better CSR is fulfilled. Further study, where different regions are categorized according to institutional environment, finds that, better regulation leads to better fulfiUment of CSR, and that poor regulation has no significant influence on the fulfillment of CSR.

关 键 词：民营企业 政治关联 社会责任 

分 类 号：F271[经济管理—企业管理]