内部薪酬差距、政策性负担与国有企业社会责任履行——以G省为例  

The Impact of Internal Income Disparity on State-Owned Enterprises’ Cooperate Social Responsibility:Based on the Adjustment Effect of Policy Burden

作　　者：姜安印[1] 张庆国[2] JIANG An-yin;ZHANG Qing-guo

机构地区：[1]兰州大学丝绸之路经济带建设研究中心 [2]兰州大学经济学院,兰州730000

出　　处：《吉林大学社会科学学报》2021年第4期81-93,236,共14页Jilin University Journal Social Sciences Edition

基　　金：国家社会科学基金后期资助项目(19FJLB036);兰州大学中央高校基本科研业务费专项资金项目(17LZUJBWZD005)。

摘　　要：以G省2010—2018年国有企业决算数据为样本,结合企业社会责任的不同刻画维度,将企业社会责任区分为补偿型和义务型两类,建立多元回归模型检验企业内部薪酬差距对国有企业不同类型的社会责任履行水平的影响程度。研究表明:内部薪酬差距与国有企业社会责任履行之间存在反向相关关系,即整体上国有企业内部薪酬差距的加大将降低企业社会责任履行水平;在对国有企业社会责任按照双重属性进行区分的情况下,较大的内部薪酬差距有利于激励企业管理者增加企业的补偿型社会责任支出,而义务型社会责任对于企业内部薪酬差距的敏感性不足;政策性负担是内部薪酬差距和社会责任履行的有效中介变量,较高的政策性负担会使得内部薪酬差距对补偿型社会责任支出的影响程度进一步增强,但会抑制内部薪酬差距对义务型社会责任的影响程度。Based on the empirical analysis of 13,847 data from sample provinces,this paper studies the impact of internal income disparity on corporate social responsibility in state-owned enterprises,and proves that there is a reverse correlation between the internal pay gap and the performance of CSR of state-owned enterprises,that is,the increase of internal income disparity in state-owned enterprises will reduce the level of corporate social responsibility. When considering the CSRS dual attributes,the larger internal income disparity is conducive to encouraging enterprise managers to increase the enterprise’s social responsibility expenditure of return type CSR,while the sensitivity of compulsory CSR to the internal income disparity is insufficient. The government’s policy burden level is an effective intermediary variable between the internal pay gap and the social responsibility,and the stronger policy burden will make the impact of the internal pay gap on the compensatory social responsibility expenditure of the state-owned enterprises further strengthened,but it can restrain the influence degree of the internal salary gap to the duty type CSR.

关 键 词：国有企业 薪酬激励 企业社会责任 政策性负担 

分 类 号：F272.92[经济管理—企业管理] F276.1[经济管理—国民经济] F270