社会责任承担促进企业高质量发展研究  

Research on Social Responsibility to Promote the High Quality Development of Enterprises

作　　者：邹蓓蓓 ZOU Beibei(School of Business,Anhui University,Hefei Anhui 230601,China)

机构地区：[1]安徽大学商学院,安徽合肥230601

出　　处：《重庆文理学院学报（社会科学版）》2023年第2期55-72,共18页Journal of Chongqing University of Arts and Sciences（Social Sciences Edition)

基　　金：安徽省哲学社会科学项目“长三角一体化战略下安徽服务型制造测度评价与发展路径研究”(AHSKQ2020D04);安徽省社会科学创新发展研究项目“长三角一体化战略下安徽民营经济高质量发展思路与对策研究”(2020CX197);国家自然科学基金青年项目“疫情防控时期组织双元免疫实践对适应性绩效的影响机制研究”(72102002)。

摘　　要：随着我国经济步入高质量发展阶段,微观企业高质量发展日益受到理论界和实务界的关注。然而,社会责任承担作为一种重要的非正式制度,其对企业高质量发展有何影响值得研究。基于此,文章以2009—2019年我国A股上市公司为研究样本,实证检验社会责任承担对企业高质量发展的影响。研究发现:(1)社会责任承担能够显著促进企业高质量发展,表现为社会责任承担状况越好,企业发展质量越高;(2)相较于非国有企业,社会责任承担提升国有企业高质量发展的作用显著增强;(3)相较于行业竞争度低的企业,社会责任承担提升高竞争性企业发展质量的作用显著增强;(4)社会责任承担能够缓解融资约束、提高人力资本质量。研究结论将丰富社会责任承担与企业高质量发展的相关内容,明晰社会责任承担对企业高质量发展的作用路径,同时为政府加强企业社会责任承担,促进企业高质量发展提供参考思路。As China's economy enters the stage of high-quality development,theorists and practitioners pay more and more attention to the high-quality development of enterprises.However,as an important informal institution,the impact of social responsibility on the high-quality development of enterprises is worth studying.Based on this,taking China's capital market A-share listed companies from 2009 to 2019 as research samples,the empirical method was used to analyze the impact of social responsibility performance on high quality development of enterprises.The research finds that:the social responsibility can significantly promote high quality development of enterprises.the better social responsibility performance,the higher enterprises development quality;compared with non-state-owned enterprises,the function of social responsibility promoting high quality development of enterprises is significantly enhanced;compared with enterprises with low competition in the industry,the role of social responsibility in improving development quality of highly competitive enterprises has been significantly enhanced;social responsibility can ease financing constraints and improve human capital quality.The conclusions enrich the literature of social responsibility and high quality development of enterprises,clarify the way of social responsibility affects on high quality development of enterprises,and provide a reference for government to strengthen social responsibility of enterprise and promote high quality development of enterprises.

关 键 词：社会责任承担 企业高质量发展 行业竞争度 融资约束 人力资本质量 

分 类 号：F273.1[经济管理—企业管理]