企业家精神、企业社会价值与共同富裕  

Entrepreneurship,Corporate Social Value and Common Prosperity

作　　者：陶克涛 刘传军 张利 TAO Ke-tao;LIU Chuan-jun;ZHANG Li(Business Administration College,Inner Mongolia University of Finance and Economics,Hohhot,China,010070)

机构地区：[1]内蒙古财经大学工商管理学院,内蒙古呼和浩特010070

出　　处：《财经理论研究》2023年第4期65-76,共12页Journal of Finance and Economics Theory

摘　　要：企业家精神是带动经济发展的内在因素,在共同富裕建设工作取得新成效的背景下,若足够数量的企业愿意在企业家精神的指引下做好事业的同时为助力国家发展、改善民生做出贡献,众多企业集聚起来的强大力量会推动社会共同富裕的进程。本文以企业家精神与共同富裕相嵌作为突破口,以企业社会价值理论为支撑,采用2010—2020年的省级面板数据实证检验企业家精神、企业社会价值及共同富裕目标间的作用机制。研究结果表明,企业家精神的发挥有助于推动共同富裕目标的实现,企业社会价值在企业家精神与共同富裕的关系中起着重要的中介作用,通过区域异质性分析进一步发现企业家精神对共同富裕的促进作用在东部地区更为显著。因此,为加快共同富裕目标的实现,需要丰富企业家精神内涵,引领企业创造社会价值来开展社会建设工作,探索共同富裕的伟大实践,拓宽共同富裕的实现路径。Entrepreneurship is an internal factor to promote economic development.Under the background of new achievements in common prosperity,if a sufficient number of enterprises are willing to contribute to the development of China and improve the livelihood under the guidance of entrepreneurship,the powerful forces gathered by many enterprises will speed up the process of common prosperity of society.Based on the theory of corporate social value,this paper conducts empirical tests on the mechanism among entrepreneurship,corporate social value and the goal of common prosperity by using provincial panel data from 2010 to 2020.The results show that the development of entrepreneurship helps to achieve the goal of common prosperity,and the social value of enterprises plays an important intermediary role in the relationship between entrepreneurship and common prosperity.Through the analysis of regional heterogeneity,it is further found that the promotion of entrepreneurship to common prosperity is more significant in the eastern region in China.Therefore,in order to accelerate the realization of common prosperity,it is necessary to enrich the connotation of entrepreneurship,lead enterprises to create social value and carry out social construction,explore the great practice of common prosperity,and broaden the path of realizing common prosperity.

关 键 词：企业家精神 企业社会价值 共同富裕 

分 类 号：F272.2[经济管理—企业管理]