企业战略差异影响社会责任的履行水平吗?  

Does Corporate Strategic Difference Influence the Performance of Social Responsibility?

作　　者：王爱群[1] 刘耀娜 WANG Aiqun;LIU Yaona(College of Management,Jilin University,Changchun 130022,China)

机构地区：[1]吉林大学管理学院,吉林长春130022

出　　处：《南京审计大学学报》2021年第1期36-47,共12页Journal of Nanjing Audit University

基　　金：教育部人文社会科学研究一般项目(13YJA630085);吉林省社会科学基金项目(2018B76)。

摘　　要：以2010—2018年沪深两市上市A股公司为研究样本,实证检验了战略差异对社会责任履行水平的影响,研究结果发现,战略差异越大的企业,社会责任履行水平越低。进一步的研究结果显示,当企业是非国有企业或内部控制质量较低时,战略差异对社会责任履行水平的负向影响会更强,并且,检验发现战略差异对社会责任的影响路径中存在经营风险路径、代理成本路径和资源紧缺路径。丰富了战略差异经济后果和社会责任影响因素的相关研究,不仅为政府加强对偏离常规战略企业的监管提供了决策支持,也为企业加强信息披露制度和内部控制制度提供了理论依据和实践指导。Taking A-share listed companies in Shanghai and Shenzhen stock exchanges from 2010 to 2018 as research samples,this paper empirically tests the impact of strategic differences on the performance of social responsibility.The results show that the greater the strategic difference,the lower the level of social responsibility.Further analyses suggest that in the non-state-owned enterprises or enterprises with low quality of internal control,strategic difference has a greater negative impact on social responsibility performance.Moreover,the test finds that there are three paths of the impact of strategic differences on social responsibility:the path of business risk,the path of agency cost and the path of resource shortage.The study enriches the relevant research on the economic consequences of strategic differences and the influencing factors of social responsibility,which not only provides decision support for the government to strengthen the supervision of deviant strategic enterprises,but also provides theoretical basis and practical guidance for enterprises to strengthen the information disclosure system and internal control system.

关 键 词：战略差异 社会责任 经营风险 代理成本 资源紧缺 内部控制 经济后果 信息披露 

分 类 号：F275.5[经济管理—企业管理]