中等收入阶段下第三次收入分配的微观考量——来自上市公司高管教育背景的样本  

A micro-consideration of the third income distribution under the intermediate income stage:A sample of the background of CEO education of listed companies

作　　者：王军 刘渝琳[1] 李舟 WANG Jun;LIU Yulin;LI Zhou(School of Public Affairs, Chongqing University, Chongqing 400044, P. R. China;School of International Business, Sichuan International Studies University, Chongqing 400031, P. R. China)

机构地区：[1]重庆大学公共管理学院,重庆400044 [2]四川外国语大学国际商学院,重庆400031

出　　处：《重庆大学学报（社会科学版）》2019年第2期75-88,共14页Journal of Chongqing University(Social Science Edition)

基　　金：国家自然科学基金面上项目"‘三期叠加’下中国‘中等收入阶段’发展动力的考量:基于经济福利结构均衡增长的ISEWSE指数构建;机理与实证研究"(71773011);2017年中央高校基本科研业务费专项平台创新发展项目"养老保险投融资理论创新研究"(2017CDJSK01PT04);中央高校基本科研后期资助项目(2015CDJSK)

摘　　要：中国从2010年正式进入"上中等收入"国家行列,在中等收入阶段面临着收入分配不公及贫富差距扩大等问题。鉴于第三次分配在促进社会公平方面的重要作用,文章从微观层面考察了企业的相关行为。搜集整理了2005—2015年上市公司的数据,研究上市公司高管教育背景与企业捐赠的关系。研究发现:如果企业的CEO在高等教育(包括专科、本科及更高学历)阶段选择的专业属于人文社会科学类而不是理工科类,其所在的企业会进行更多的社会捐赠;专业背景对CEO的捐赠决策具有长期稳定的影响,地震等偶发事件对CEO的捐赠决策不具有冲击性。文章基于高层梯队理论进一步研究了企业高管特征对企业的捐赠行为的影响,并且发现高管的教育背景对企业捐赠决策有长期影响,这有助于引导企业履行社会责任。China has entered the ranks of “middle-income” countries in 2010, the middle income stage is faced with the problem of unfair distribution of income and the widening gap between the rich and the poor. In view of the important role of the third distribution in promoting social equity, we research the relevant business behavior at the micro level. This paper collects the data of listed companies from 2005 to 2015, and studies the relationship between executive education background and corporate donation. The study found that:1) if the choice of major in the higher education stage (including specialist, undergraduate, and higher education) of the CEO of enterprise belongs to the humanities and social sciences rather than science and engineering class, their enterprises will have more social donations; 2) The professional background of the CEO’s decision-making has a long-term stability of the impact of occasional events. Based on the theory of high-level echelon, this paper further studies the influence of executive characteristics on the donation behavior of enterprises, and finds that educational background of executives has a long-term impact on corporate donation decision-making, which helps to guide enterprises to fulfill their social responsibilities and promote social equity.

关 键 词：第三次分配 捐赠 企业社会责任 企业高管 教育背景 

分 类 号：F272-05[经济管理—企业管理]