不同产权性质下企业社会责任对经济效率和社会公平的影响  

On Impact of Corporate Social Responsibility on Economic Efficiency and Social Equity under Different Property Rights

作　　者：颜剩勇[1] 王典 周娟娟 Yan Shengyong;Wang Dian;Zhou Juanjuan(School of Business,Hunan University of Science and Technology,Xiangtan Hunan 411201,China)

机构地区：[1]湖南科技大学商学院,湖南湘潭411201

出　　处：《衡阳师范学院学报》2022年第1期87-95,共9页Journal of Hengyang Normal University

基　　金：湖南省哲学社会科学基金项目“‘一带一路’建设湖南企业社会责任管理研究”(20JD031)。

摘　　要：通过建立回归模型实证检验不同产权性质下企业社会责任对经济效率与社会公平的影响,并运用DEA模型、熵权法分别测算企业的经济效率与社会公平,不仅丰富了企业社会责任的影响效应研究,也为企业协调效率与公平提供了启示。实证结果表明:企业承担社会责任对经济效率和社会公平都有提升作用;国有企业履行社会责任会显著提升社会公平,但对经济效率影响不显著,企业社会责任呈现出"奉献型"特征;非国有企业履行社会责任对经济效率和社会公平均产生正向效应,企业社会责任表现为"双赢型"特征。考虑内生性问题并进行稳健性检验后,上述结论依然成立。By establishing regression models to empirically examine the effects of CSR on economic efficiency and social equity under different properties of property rights, and using the DEA model and the entropy weight method to calculate the economic efficiency and social equity of firms, respectively, we enrich the study of the effects of CSR, which will shed light on the coordination efficiency and equity of firms. The empirical results show that corporate social responsibility can improve economic efficiency and social equity. The fulfillment of social responsibility by state-owned enterprises will significantly improve social equity, but have no significant impact on economic efficiency;Corporate social responsibility shows the characteristics of"dedication". The fulfillment of social responsibility by non-state-owned enterprises has a positive effect on economic efficiency and social equity, and corporate social responsibility is characterized by "win-win";After considering the issue of endogeneity and conducting a robustness test, the research conclusion still holds.

关 键 词：DEA模型 企业社会责任 经济效率 社会公平 

分 类 号：F270-05[经济管理—企业管理]