儒家文化能促进企业社会责任吗?  

Does Confucian Culture Promote Corporate Social Responsibility?

作　　者：邹萍[1] 李谷成[1,2] Zou Ping;Li Gucheng(College of Economics&Management,Huazhong Agricultural University;Research Institute for Advanced Agricultural Economy,Huazhong Agricultural University)

机构地区：[1]华中农业大学经济管理学院,430070 [2]华中农业大学现代农业产业经济研究院,430070

出　　处：《经济评论》2022年第2期154-170,共17页Economic Review

基　　金：中央高校基本科研业务费专项基金“儒家文化与企业社会责任:契合与促进”(项目编号:2662020JGPY011);全国文化名家暨“四个一批”人才自主选题资助项目、“农业产业经济创新团队建设”(项目编号:2662020JGPY002)的资助。

摘　　要：儒家文化是中国传统文化的重要组成部分,中国企业内生于这种非正式制度之中。本文以2009—2018年中国上市公司为样本,研究发现儒家文化能促进企业承担社会责任,并且在对企业社会责任的影响上,分别与法律环境和行业竞争形成互补效应和替代效应。在采用明清时期各地区进士分布作为儒家文化代理变量和使用安慰剂检验等方法进行稳健性检验后,结论依然成立。本文进一步研究发现:儒家文化会通过改善社会信任促进企业社会责任,且儒家文化的影响更容易发生在外来文化冲击程度较低的企业中。本文为儒家文化能否融入企业的经营决策并发挥积极作用提供了部分经验证据。Confucian culture is an important part of Chinese traditional cultures.Chinese Corporate is born within this informal institution.Using China’s listed companies from 2009 to 2018 as a research sample,the study finds that Confucian culture can effectively promote corporate social responsibility and in terms of its impact on corporate social responsibility,it has complementary effect and substitution effect on law environment and industry competition respectively.Moreover,we conduct robust tests using the distribution of Jinshi during Ming and Qing dynasties in different regions as a proxy variable of Confucian culture and placebo test.The results reinforce our main conclusion.Further research shows that Confucian culture promotes corporate social responsibility by improving the social trust level,and the influence of Confucian culture is more likely to occur in companies that are less influenced by foreign cultures.This paper provides some empirical evidence for whether Confucian culture can be integrated into the business decision-making of enterprises and play a positive role.

关 键 词：儒家文化 社会责任 法律环境 行业竞争 

分 类 号：F270.7[经济管理—企业管理]