企业社会责任实践影响因素的差异分析  

Analysis of the Difference of the Influence Factors of Corporate Social Responsibility Practice

作　　者：买生[1] 伊其俊 李腾飞[2] 齐丽云[2] 

机构地区：[1]石河子大学经济与管理学院,新疆石河子832003 [2]大连理工大学管理与经济学部,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2016年第3期84-89,共6页Journal of Dalian University of Technology(Social Sciences)

基　　金：国家自然科学基金项目:"社会质量和企业社会责任视角的新疆地区和谐社会建构机制研究"(71463049);教育部人文社科项目:"新疆地区企业社会责任与和谐社会关系研究"(14XJJA63001)

摘　　要：文章以东北地区企业为样本,采用单因素方差分析和Tamhane/LSD方法深入分析了企业性质、规模、上市与否等特征对企业社会责任实践的影响差异以及影响机制。结果表明,企业的性质、规模、是否上市对企业社会责任实践具有显著影响,在促进企业社会责任实践发展方面,政府应当优先推进国有企业、大型企业、上市企业的社会责任实践,减小实施阻力,同时逐步完善社会责任实践相关制度和加强监管力度,形成帮带机制。The study makes an in-depth study of the influence difference and the mechanism of the nature,scale,listing or not listing on the practice of corporate social responsibility,taking the northeast area enterprise as a sample,and using the single factor analysis of variance and Tamhane/LSD method.Research results show that the enterprise nature,size and whether listing on the practice of corporate social responsibility have significant effect.In promoting the development of the practice of corporate social responsibility,the government should give priority to promoting the practice of social responsibility of state-owned enterprises,large enterprises,listed companies,and reduce resistance to implementation,while gradually improving the practice of social responsibility system,and strengthening the supervision and formation of corresponding mechanism.

关 键 词：企业社会责任 影响因素 差异分析 实证研究 

分 类 号：C93[经济管理—管理学]