国有企业高管政治激励与企业社会责任  

State-owned Enterprise Executives Political Incentives and Corporate Social Responsibility

作　　者：伊力奇 李涛[1] 宋志成 YI Li-qi;LI Tao;SONG Zhi-cheng(School of Economics and Management,North China Electric Power University,Beijing 102206,China)

机构地区：[1]华北电力大学经济与管理学院,北京102206

出　　处：《技术经济与管理研究》2022年第11期67-72,共6页Journal of Technical Economics & Management

基　　金：国家社会科学基金项目(19BGL011)。

摘　　要：国有企业的领导体制机制特点导致其经理人面临着政治晋升激励,文章从国有企业承担非经济目标的角度,探求政治激励对企业社会责任的影响。以2010—2019年A股国有上市公司为样本,实证研究发现:国有企业高管政治激励水平与企业社会责任绩效显著正相关,说明政治激励是影响国有企业高管承担社会责任的重要因素;截面分组研究发现国有企业董事会独立性以及行业竞争性能够正向调节政治激励与企业社会责任的关系;同时,研究了国有企业政治激励与薪酬及股权激励对企业社会责任的相关作用,发现政治激励是显性激励的重要补充方式,并且政治激励与薪酬激励能够发挥协同互补作用。总之,研究从企业社会责任视角丰富了国有企业政治激励成效的经验证据。The institutional characteristics of state-owned enterprises lead their managers to face the incentive of political promotion.From the perspective of state-owned enterprises undertaking non-economic goals,this paper explores the impact of state-owned enterpri-ses political incentives on the corporate social responsibility fulfillment.Taking A-share state-owned listed companies from 2010 to 2019 as a sample,the empirical research found that:there is a significant positive correlation between the political incentive level of state-owned enterprise executives and the performance of corporate social responsibility,indicating that political incentive is an important factor affecting the social responsibility of state-owned enterprises;Secondly,the cross-sectional grouping study found that the independence of the board of directors and industry competitiveness of state-owned enterprises can positively regulate the relationship between political incentives and corporate social responsibility;Finally,it studies the related effects of political incentive,salary and equity incentive on corporate social responsibility in state-owned enterprises,and finds that political incentive is an important supplement to explicit incentive,and political incentive and salary incentive can play a synergistic role.To conclusion,the research enriches the empirical evidence of the effect of political incentive in state-owned enterprises from the perspective of corporate social responsibility.

关 键 词：企业社会责任 政治激励 国有企业 企业高管 薪酬激励 

分 类 号：C93[经济管理—管理学]