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作 者:向洪金 黄小靖 丁加齐 XIANG Hongjin;HUANG Xiaojing;DING Jiaqi(Economics School,Nanjing Audit University,Nanjing,Jiangsu 211815,China)
出 处:《宜宾学院学报》2021年第5期27-36,共10页Journal of Yibin University
基 金:教育部人文社科基金项目(20YJCGJW005);江苏省“333高层次人才培养工程”;江苏省研究生科研创新计划项目“政绩理性、多环节监管与企业质控:以食品安全为例”(KYCX20_1655)。
摘 要:通过构建一个开放经济下的两阶段混合寡占竞争模型,深入揭示关税政策变化影响本国企业社会责任的内在机理。理论推导发现:关税税率与本国消费友好型企业的社会责任偏好呈负向相关关系,降低关税可以提高本国企业社会责任偏好;较高的关税税率会降低本国消费者剩余,同时降低监管者的关税征收效率。选取我国50强民营企业中行业指向明晰企业的社会责任发展指数(CSR)等相关数据,建立面板OLS模型对理论结论进行了实证检验,实证结果佐证了关税与本国企业社会责任之间的确存在显著的负向相关关系,且这种负向相关关系在经济越发达的城市越显著。A two-stage mixed oligopoly competition model in an open economy is constructed,which deeply reveals the internal mechanism of the impact of tariff policy changes on domestic corporate social responsibility.Theoretical analysis shows that:tariff rate is negatively correlated with the social responsibility preference of domestic consumer-friendly enterprises,reducing tariffs can improve domestic corporate social responsibility preferences;higher tariff rates will reduce domestic consumer surplus and the efficiency of tariff collection by regulators.The domestic enterprises in top 50 private enterprises which has clearly industry direction are selected,by using social responsibility development index and other relevant data,the panel OLS model is established to check the theoretical results.The results show that there is a significant negative correlation between tariff and CSR,and the more prosperous the city is,the more significant the negative correlation is.
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