“固本”方能“枝荣”:民营企业慈善捐赠本地偏好对企业绩效稳定性的影响研究  

Deep root then branching leaves:Research on the local preference of private enterprises’charity donation and firms’performance stability

作　　者：汤临佳[1] 王龙宇 俞灵丽 TANG Linjia;WANG Longyu;YU Lingli(China Institute For Small&Medium Enterprises,ZJUT,Hangzhou 310023,China;College of Management,ZJUT,Hangzhou 310023,China)

机构地区：[1]浙江工业大学中国中小企业研究院,浙江杭州310023 [2]浙江工业大学管理学院,浙江杭州310023

出　　处：《中国软科学》2024年第8期133-143,共11页China Soft Science

基　　金：国家社会科学基金项目“数字赋能乡村共富基本单元的构建机理、溢出效应和实现路径研究”(22BJY204)。

摘　　要：首先,基于制度理论以及关系网络视角,探讨民营企业慈善捐赠的本地偏好对企业绩效稳定性的积极作用;其次,基于2007—2021年中国沪深A股上市民营企业数据的研究结果证实以上假设,并从信息传递的视角证明信息传递能力可有效增强主效应;最后,验证本地政商关系和本地社区关系所起到的机制效应。研究结论对民营企业社会责任行为以及企业高质量发展等议题具有积极的理论意义。Based on the institutional theory and the perspective of relationship networks,this paper explores the positive effect of local preferences of private enterprises’charity donations on performance stability.The research results using the private enterprises listed on the Shanghai and Shenzhen A-shares in China from 2007 to 2021 prove the above hypothesis.We further examine the moderating effect from the perspective of information transmission,proving that the ability to disseminate and receive information can effectively enhance the positive relationships.This article also verifies that local government-enterprise relationships and the local community relationships are the intermediary mechanisms.This article explores the theory of social responsibility of private enterprises as well as firms’high-quality development under the unique institutional background of China’s transitional economy,which also has important practical implications.

关 键 词：慈善捐赠本地偏好 企业社会责任 绩效稳定性 制度环境 民营企业 

分 类 号：F272[经济管理—企业管理]