基于“义利”分析框架的文化企业社会责任与经济绩效关系研究——来自72家文化产业上市公司的实证分析  

Research on the Relationship Between Cultural Enterprises Social Responsibility and Economic Performance Based on “Yi Li”Analysis Framework——An Empirical Analysis of 72 Listed Companies in the Cultural Industry

作　　者：袁文华[1] 秦晓楠[1] 吴美玉[1] Yuan Wenhua;Qin Xiaonan;Wu Meiyu

机构地区：[1]山东师范大学

出　　处：《中国文化产业评论》2020年第1期115-133,共19页Commentary on Cultural Industry in China

摘　　要：在中国产业结构升级的整体背景下,文化对经济发展起的作用越发明显,由于文化企业具有社会引领带动作用,因而其社会责任受到多方面关注。本文通过以文化企业社会责任的概念和范畴作为切入点,基于"义利"模型,构建文化企业社会责任的综合评价指标体系,并选取72家文化产业上市公司作为研究样本展开定量研究。研究结果发现:第一,我国文化企业上市公司承担社会责任的水平整体偏低,且行业间差异较大,文化企业内部尚未能形成履行社会责任的共识。第二,文化产业上市公司的企业社会责任与经济效益存在交互作用。通过计量回归分析表明:社会责任的承担能够对公司盈利能力、市场风险能力、运营价值起到显著的正向作用,并对融资约束起到缓解作用,但企业承担社会责任并未对企业成长能力起到显著的作用。本文明确了文化产业上市公司存在的"义举"促"利益"的驱动关系,在企业管理层面揭示了社会责任影响公司价值的作用路径,结合实证研究的结果从企业内部绩效管理、行业政策制定及政府规制的层面指出提升文化类企业实现其"义利"综合发展的路径。With the overall background of China’s industrial structure upgrading,the role of cultural industry in economic development has become more and more obvious,and the social responsibility of domestic cultural enterprises has received much attention.Based on the concept and category of cultural enterprises’ social responsibility,this study builds a comprehensive evaluation index system of cultural enterprise social responsibility based on the "Yi Li" coupling model,and selects 72 cultural industrylisted companies as research samples to conduct quantitative research.The research results show that the level of social responsibility of listed companies in China’s cultural industries is generally low,and there is a large room for improvement,and cultural enterprises have not yet formed a common understanding of corporate social responsibility.After that,this paper finds that the corporate social responsibility of listed companies in the cultural industry has a close relationship with economic benefits.Specifically,the commitment of social responsibility can play a significant positive role in the company’s profitability,enterprise market risk capability,and business operation value.It also mitigates the financing constraints,but the corporate social responsibility does not play a significant role in the growth of the company.This paper clarifies the driving relationship between the listed companies in the cultural industry to promote "interests" by "righteousness",which is conducive to stimulating the practice and fulfillment of social responsibility of Chinese cultural enterprises,and constructing a harmonious development environment for cultural enterprises and the national economic system.

关 键 词：文化企业 社会责任 经济绩效 模糊评价 计量分析 

分 类 号：G124[文化科学]