企业社会责任实践与社会资本关系研究——政治关联的中介效应检验  

Relationship between Social Responsibility Practices and Social Capital :Intermediary Effect Test of Political Connections

作　　者：陈汉辉[1] 

机构地区：[1]安徽财经大学工商管理学院,安徽蚌埠233030

出　　处：《财贸研究》2016年第2期128-136,共9页Finance and Trade Research

基　　金：安徽财经大学校级青年科研重点项目"企业政治关联视阀下社会责任实践与社会资本关系研究"(ACKYQ1206ZD)

摘　　要：通过整合社会责任与社会资本理论,以177份企业调查问卷为样本,从政治关联视角实证考察社会责任实践与社会资本的关系,以及政治关联的中介效应。结果表明:社会责任实践显著促进社会资本。企业对外部利益相关者的责任履行正向影响社会资本的横向联系、纵向联系及信任三个维度;企业内部社会责任实践仅正向作用于社会资本信任维度。社会责任实践显著正向影响政治关联的同时,企业政治关联亦显著正向作用于社会资本横向联系与纵向联系两个维度。政治关联在社会责任实践作用于社会资本的影响机理并不起完全中介作用,仅在外部社会责任实践与社会资本横向联系间起不完全中介作用。Through the integration of social responsibility and social capital theory,w ith 177 enterprise data as samples,the paper empirically analyzes the relationship betw een social responsibility practices and social capital,and mediating effect of political connections from the perspective of political association. The results show that social responsibility practices significantly promotes social capital. The fulfillment of social responsibilities by meeting the appeals of external stakeholders has significant positive impact on the three dimensions of social capital of horizontal connections,vertical connections and mutual trust,and internal corporate social responsibility practice only has positive effect on mutual trust dimension of social capital. Social responsibility practices has significant and positive impact on political connections,and political connections has significant positive effect on horizontal connections and vertical connections dimensions of social capital. Political connections is not a full mediator in the influencing mechanism of social responsibility practices affecting social capital,it only plays a incomplete intermediary role betw een external social responsibility practices and the horizontal connections dimension of social capital.

关 键 词：社会责任实践 政治关联 社会资本 

分 类 号：F270[经济管理—企业管理]