CEO本地任职与企业慈善捐赠:基于社会认同与社会资本的双重视角  

Local CEO and Corporate Philanthropy:Based on the Dual Perspective of Social Identity and Social Capital

作　　者：郑国坚[1,2] 贺家琼 王君宜 杨守富 Zheng Guojian

机构地区：[1]中山大学管理学院,510275 [2]中山大学现代会计与财务研究中心,510275 [3]山东警察学院财务装备处,250200 [4]西南财经大学管理科学与工程学院,611130

出　　处：《会计研究》2024年第11期163-179,共17页Accounting Research

基　　金：国家自然科学基金面上项目(72372168)的资助

摘　　要：在推动共同富裕的背景下,慈善捐赠成为企业参与第三次分配和履行社会责任的重要途径,CEO个人特征对企业捐赠行为的影响也随之受到重视。基于此,本文从社会认同和社会资本双重视角,研究CEO本地任职与企业慈善捐赠行为之间的关系。研究发现,CEO本地任职显著促进了企业的慈善捐赠行为,表现为本地CEO所在企业更可能进行捐赠,且捐赠金额更多。动机检验显示,本地CEO进行更多捐赠主要基于社会认同下的个人情感动机和声誉压力动机,当企业所在地区的儒家文化和宗族文化氛围更为浓厚、CEO和企业所受到的社会关注度和媒体关注度更高时,CEO是否本地任职对企业慈善捐赠的促进效应更加明显。社会效应检验表明,企业捐赠在较长时间内对推动地区共同富裕具有显著的促进作用,且在本地CEO更多的地区,这一效应更为明显。本文丰富了高管个人特征影响企业慈善捐赠的相关文献,对如何有效引导企业充分参与第三次分配和推动共同富裕具有一定的政策意义。In the context of promoting common prosperity,corporate charitable donations have become an important way for companies to participate in the third distribution and fulfill their social responsibilities.In this context,this paper studies the relationship between local CEO and corporate charitable donations from the dual perspectives of social identity and social capital.This study finds that local CEO significantly promotes the corporate charitable donation behavior.Specifically,local CEO not only increases amount of donations,but also increases donation frequency and donation persistence.The motivation analysis shows that local CEO makes more donations mainly based on personal emotional motivation and social reputation pressure motivation.When the Confucian and clan culture in the region where the enterprise is located are stronger,and the social and media attention of CEO and the enterprise are higher,the promotion effect of local CEO on corporate charitable donations is more obvious.The social effect analysis indicates that corporate donations have a significant role in promoting regional common prosperity in the long term,and this effect is more obvious in areas with more local CEOs.This paper enriches the relevant literature on the influence of CEO characteristics on corporate charitable donations,and has certain policy significance on how to effectively guide enterprises to fully participate in the third distribution and promote common prosperity.

关 键 词：CEO本地任职 慈善捐赠 社会认同 社会资本 共同富裕 

分 类 号：C913.7[经济管理] F272.91[社会学] F276.5