企业家综合地位、家族涉入与企业社会责任——来自中国私营企业调查的微观证据  

Entrepreneurs' Comprehensive Status,Family Involvement and Corporate Social Responsibility——Micro Evidence from the Survey of Private Enterprises in China

作　　者：阳镇 马光源 陈劲[1,2] YANG Zhen;MA Guangyuan;CHEN Jin(Tsinghua University,Beijing China;Shanghai University of Finance and Economics,Shanghai,China)

机构地区：[1]清华大学经济管理学院,100084 [2]清华大学技术创新研究中心,100084 [3]上海财经大学会计学院,200433

出　　处：《经济学动态》2021年第8期101-115,共15页Economic Perspectives

基　　金：国家社会科学基金重大项目“国企混合所有制改革的实现路径选择研究”(20&ZD073);国家社会科学基金重大项目“建设世界科技创新强国的战略比较与实现路径研究”(17ZDA082)。

摘　　要：企业家是驱动经济与社会高质量发展的微观市场主体,长期以来企业家的社会地位被视为指导其如何参与经济与社会行动的"商业圭臬",提高与完善企业家综合地位以及企业家成长的社会条件显得尤为重要。本文基于第十次与第十一次中国私营企业微观调查数据,实证分析了企业家地位感知对企业履行社会责任的具体影响,以及私营企业中的家族涉入(所有权涉入与管理涉入)在企业家地位感知与企业社会责任之间产生的调节效应。研究结果表明:第一,企业家综合地位显著改善企业家履责意愿,且相比于企业家经济地位与政治地位,企业家社会地位对改善企业家履责意愿的影响更强。第二,细分企业社会责任维度,企业家综合地位对企业社会责任披露、环境治理责任、慈善捐赠责任与员工社会责任都分别产生显著的促进效应。第三,考虑私营企业治理情境的特殊性,家族所有权涉入与管理涉入在企业家经济地位、社会地位与企业履责意愿之间产生显著的正向调节效应。第四,经济后果检验结果表明,企业家综合地位能够强化企业社会责任,最终提升企业经济绩效,支持企业社会责任的市场竞争工具假说,此外,异质性检验结果表明,在市场化程度更高以及大规模私营企业中企业家综合地位对企业社会责任的驱动效应更为明显。本文为私营企业履行社会责任的逻辑提供新的证据,也为高质量发展阶段重视企业家成长的社会条件以及更好地发挥企业家精神驱动社会高质量发展提供经验支持与政策启示。Entrepreneurs are important micro market players in driving the high-quality development of economy and society. For a long time, the social status of entrepreneurs has been regarded as the "business standard", followed by entrepreneurs to participate in economic and social actions. It is particularly important to improve the comprehensive status of entrepreneurs and the social conditions for them to grow up. Based on the 10 th and 11 th micro survey data of Chinese private enterprises, this paper empirically analyzes the impact of the status perception of entrepreneurs on corporate social responsibility, and the moderating effect of family involvement(ownership involvement and management involvement) in private enterprises on the status perception of entrepreneurs and corporate social responsibility. The results show that, firstly, the comprehensive status of entrepreneurs significantly improves entrepreneurs’ willingness to perform their duties. And compared with economic and political status, entrepreneurs’ social status has a stronger impact on increasing entrepreneurs’ willingness to perform their duties. After considering the endogeneity problems, the conclusion remains relatively unchanged. Secondly, considering different dimensions of corporate social responsibility, the comprehensive status of entrepreneurs has a significant positive effect on corporate social responsibility disclosure, environmental governance responsibility, charitable donation responsibility and employee social responsibility. Thirdly, considering the particularity of private enterprise governance situation, family ownership involvement and management involvement have a significant positive regulatory effect between entrepreneurs’ economic status, social status and enterprises’ willingness to perform their responsibilities. Fourthly, analysis on the economic consequence shows that corporate social responsibility has a significant moderating effect between entrepreneur status and corporate performance, which supports the mark

关 键 词：企业家精神 社会地位 企业社会责任 家族涉入 社会情感财富理论 

分 类 号：F276.5[经济管理—企业管理] F270[经济管理—国民经济] F272.91