海外投资企业社会责任与经济绩效:制度距离调节的研究  

Social Responsibility and Economic Performance of Overseas Investment Enterprises:Research on Institutional Distance Adjustment

作　　者：王建玲[1,2] 井洁琳 WANG Jian-ling;JING Jie-lin(School of Management,Xi'an Jiaotong University,Xi'an 710049;Teaching Experimental Centre of Management,Xi'an Jiaotong University,Xi'an 710049,China)

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]西安交通大学管理教学实验中心,陕西西安710049

出　　处：《山西财经大学学报》2020年第7期85-98,共14页Journal of Shanxi University of Finance and Economics

基　　金：陕西省社科基金项目(2019D046)。

摘　　要：近年来,我国企业海外投资呈现高增长态势,海外投资企业的社会责任问题也成为社会的关注焦点。本文以2010—2016年进行海外投资的沪深A股上市公司为样本,实证检验了海外投资企业社会责任履行状况对企业经济绩效的影响,并进一步探究了制度距离对这一关系的调节作用。研究发现:海外投资企业更好的社会责任表现可以提升其长期经济绩效与短期经济绩效,并且对长期绩效的影响具有滞后性;投资于不同制度距离的国家,企业社会责任对企业经济绩效的影响不同。In recent years,overseas investment in Chinese enterprises has shown a high growth trend.And the social responsibility of overseas investment enterprises has also become the center of attention.This paper took A-share listed overseas investment companies in Shanghai and Shenzhen from 2010 to 2016 as a sample,and examined the impact of the social responsibility performance of overseas investment enterprises on their economic performance,as well as the regulating effect of institutional distance.The results showed that,better social responsibility performance of overseas investment enterprises could improve their long-term and short-term economic performance,and the impact on long-term performance lagged behind.The effect of corporate social responsibility differed in invested countries with different institutional distance.

关 键 词：海外投资企业 企业社会责任 制度距离 长期经济绩效 短期经济绩效 

分 类 号：F276.7[经济管理—企业管理]