民营企业党建与社会责任承担:共同富裕的一种微观实现机制  

Party Building and Corporate Social Responsibility:A Micro‑Realization Mechanism of Common Wealth

作　　者：郑文全[1] 袁媛 夏春玉[1] ZHENG Wen‑quan;YUAN Yuan;XIA Chun‑yu(Dongbei University of Finance and Economics,Dalian,Liaoning,116025,China)

机构地区：[1]东北财经大学工商管理学院,辽宁大连116025

出　　处：《经济管理》2024年第2期30-50,共21页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金重大项目“新时代流通服务业高质量发展的路径选择与政策体系构建”(18ZDA058);辽宁省百千万人才工程资助项目“中国民营企业党建工作对企业创新投入的影响机理研究”(辽人社函﹝2020﹞78号);辽宁省研究生教育教学改革研究项目(LNYJG2022431)。

摘　　要：共同富裕是中国特色社会主义的本质要求。本文认为,民营企业党建促进企业承担社会责任是共同富裕的一种重要的微观实现机制。理论研究发现:第一,企业承担社会责任是整合初次分配与三次分配从而协调公平和效率的微观机制。第二,企业党建机制是与企业利益权衡机制、社会呼吁和监督机制、政府规制机制并存的促进企业承担社会责任的一种新机制。第三,企业党建机制在促进企业承担社会责任方面具有经济合理性。第四,我国企业党建机制与英美企业独立董事制度和德国企业联合决策制度都是内外部结合促进企业承担社会责任的重要机制。第五,卡罗尔企业社会责任金字塔模型本质责任在于企业公平责任与效率责任。实证研究表明,党组织嵌入能够促进民营企业承担公平责任和效率责任;企业家兼任党组织书记强化了党组织嵌入对效率责任和公平责任的促进作用;企业家地方或其他基层党组织工作经验强化了党组织嵌入对公平责任的促进作用,但对效率责任的促进作用并不显著。本研究丰富了企业社会责任和党建研究,提出了共同富裕何以实现的一种微观机制,也揭示了值得其他国家借鉴的经验。The foundational element of Chinese‑style socialism is common wealth.The majority of previous research has focused on how economics,political science,finance,and other related fields may be used to realize common wealth at the macro level.Few studies have addressed the aforementioned query at the micro and disciplinary levels of management.This study explains how common wealth can be realized from this new perspective and understands Party building of private firms to promote corporate social responsibility as a micro‑realization mechanism of the common wealth.This study offers a new framework to encourage corporate social responsibility while also reclassifying corporate social responsibility.It is based on Carroll’s pyramid model of corporate social responsibility,which defines the boundaries of corporate social responsibility and acknowledges that it is fundamentally about corporate social responsibility for efficiency and fairness.Additionally,this study outlines the three mechanisms that promote corporate social responsibility:government regulation,third‑party appeal and supervision,and balancing corporate interests.It then suggests that the fourth mechanism,known as the party building mechanism of enterprises,is a new mechanism that combines internal and external factors to promote corporate social responsibility,taking the total number of mechanisms for promoting corporate social responsibility to four.Furthermore,studies on party building pay less attention to methodically examining the effects of various degrees of party‑building components on corporate social responsibility and more attention to the significant influence that the party organization entrenched in a single dimension plays.Furthermore,the overall social repercussions of party organizations affecting corporate social responsibility in private firms have not been further investigated in previous study on the subject of party organizations and corporate social responsibility.The purpose of this study is to understand how private ent

关 键 词：民营企业 党建 企业社会责任 共同富裕 

分 类 号：C936[经济管理—管理学]