政治关系、经营业绩与企业社会责任——基于高端装备制造业上市公司的面板数据  

Political Relation,Operating Performance and Corporate Social Responsibility——Based on Panel Data of High Equipment Manufacturing Listed Companies

作　　者：彭中文[1] 王媚华[1] 倪佳杰[1] 

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《软科学》2015年第3期19-22,共4页Soft Science

基　　金：国家自然科学基金项目(71103154);湖南省自然科学基金项目(13JJ3066);湖南省教育厅重点基金项目(12A141)

摘　　要：利用2008～2013年中国高端装备制造业上市公司的面板数据,对政治关系、经营业绩及企业社会责任三者之间的关系进行研究。结果表明,国有企业的政治关系越强,越有利于企业经营业绩的提高;民营企业代表委员类政治关系有利于企业经营业绩的提高,而政府官员类政治关系对企业经营业绩有消极影响;政府官员类政治关系越强,企业更愿意承担社会责任,且与企业性质无关;以经营业绩为传导机制,国有企业政治关系对社会责任的影响程度得到进一步提高,而民营企业经营业绩的传导作用不明显。This paper analyzes the relationship among political relations,operating performance and corporate social responsibility through the panel data from 2008 to 2013 of the high-end equipment manufacturing listed companies. It finds that：the stronger the political relation of state-owned company is,the more helpful it is for the companies to improve their operating performance. In addition,the representative committee＇s political relation is helpful to improve the operating performance of the company,while the government official political relation of non-state-owned company has negative impact on the improvement of their operating performance. Therefore,the stronger the government official political relations is,the more social responsibilities the companies will be willing to take,no matter what kind of company it is. The impact of political relations of state-owned companies on corporate social responsibility will be further improved with the operating performance as its conduction mechanism,but it is not so obvious in non-state-owned companies.

关 键 词：政治关系 经营业绩 社会责任 传导机制 

分 类 号：F272[经济管理—企业管理]