企业社会责任与商业信用模式——基于信任的视角  

Corporate Social Responsibility and Business Credit Mode:Based on Trust Perspective

作　　者：吕先锫[1,2] 王宏健[2] 

机构地区：[1]西南财经大学审计处,四川成都611130 [2]西南财经大学会计学院,四川成都611130

出　　处：《南京审计学院学报》2015年第6期65-74,共10页journal of nanjing audit university

基　　金：中国政府审计研究中心2014年度科研项目

摘　　要：基于信任视角,以企业与供应商之间商业信用模式选择来间接衡量企业间的信任度,以是否披露社会责任报告及报告信息质量来衡量企业社会责任表现,对企业社会责任在提升企业信任度中所起的作用进行实证检验,研究结果显示:相对于没有披露社会责任报告的企业,披露社会责任报告企业的商业信用成本更低;社会责任报告质量越高越有利于降低商业信用成本;地区生产者合法权益保护水平与社会责任报告质量对商业信用成本的影响存在替代关系,即生产者合法权益保护水平越差的地区,企业社会责任报告质量对商业信用成本的负向影响越大。Based on trust perspective,indirectly measuring the trust degree between enterprises via the business credit model between the corporation and its supplier,and measuring CSR performance via whether to disclose CSR report and the quality of information,this paper makes an empirical test on the role of the CSR improving the trust degree of the corporation. The study finds that the commercial credit costs of the corporation which have disclosed CSR are lower than that not disclosed; The higher the quality of CSR report,the lower costs of commercial credit; There exists a substitution relationship between the level of protection of the legitimate interests of the producers and the influence of the quality of CSR on the commercial credit costs,that is,in the areas with the lower level of protection of the legitimate interests of the producers,the quality of CSR will make greater negative influence on the commercial credit costs.

关 键 词：企业社会责任报告 商业信用模式 信息披露 信息质量 生产者权益保护 商业信用成本 

分 类 号：F275[经济管理—企业管理]