企业“表里不一”与创新折损:内外部社会责任差异的视角  

Inconsistent Behavior and Innovation Discount in Enterprises:A Perspective on the Disparity between Internal and External Social Responsibilities

作　　者：翁若宇 宁博[2] 陈秋平 Weng Ruoyu;Ning Bo;Chen Qiuping(Xiamen National Accounting Institute,Xiamen 361005,China;School of Management,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门国家会计学院,福建厦门361005 [2]厦门大学管理学院,福建厦门361005

出　　处：《外国经济与管理》2025年第1期121-136,共16页Foreign Economics & Management

基　　金：国家自然科学基金青年项目(72102203,72302201)。

摘　　要：企业在内外部社会责任表现方面可能存在“表里不一”,即出现外部社会责任优于内部社会责任的结构失衡问题。本文基于沪深A股上市公司样本构建起企业外部与内部社会责任水平的差异指标,并据此检验企业社会责任表现“表里不一”对其创新发展的影响。结果发现,随着企业内部与外部社会责任表现的差距增大,企业的创新产出水平明显降低,且该结论在使用地区彩礼水平作为工具变量等一系列稳健性测试后仍然成立。机制研究显示,企业“表里不一”导致员工工作效率下降是造成前述现象的内在机制。进一步研究发现,员工对企业轻微的“表里不一”具有良好的包容性,而当企业内外部社会责任表现差异过大时,创新折损效应尤为明显;此外,员工对企业的认同感能够削弱企业“表里不一”对创新的负面影响。最后还发现,企业的创新折损主要体现为高价值的发明专利减少。本文有助于学术界更加全面地洞悉企业创新的影响因素,并从社会责任视角揭示出利益分配公平和劳动者工作效率之间的内在关联,为企业构建和谐劳资关系进而实现高质量发展提供了经验参考。In the context of promoting common prosperity,enterprises not only need to think about how to better unleash the creativity of innovative talents,but also need to establish a reasonable mechanism for sharing the achievements of corporate development and coordinate the interests and demands of different groups.Therefore,how to help enterprises build harmonious and stable labor relations through the balance of internal and external social responsibilities,and achieve the organic unity of fairness and economic efficiency in the distribution process,has become an important topic that cannot be ignored in current management practices.This paper takes China’s A-share listed companies from 2011 to 2021 as the sample to empirically examine how the inconsistency in CSR affects innovation and development.The results show that with the widening gap between internal and external social responsibilities,the innovation output decreases significantly.Mechanism testing shows that when CSR is inconsistent,the imbalance between satisfying their own needs and satisfying the needs of others will lead to a decrease in work efficiency,which in turn will lead to a decrease in innovation.Further study finds that employees are well tolerant of the slight inconsistency in CSR.When the inconsistency between internal and external social responsibilities is too large,the innovation discount effect is particularly obvious.In addition,employees’sense of identity with the enterprise will weaken the negative impact of inconsistency on corporate innovation.Finally,it is found that innovation discount is mainly reflected in the reduction of high-value invention patents.The main contributions of this paper are as follows:First,it confirms that the inconsistency between internal and external social responsibilities has a negative impact on corporate development,enriching the understanding on CSR.Second,it confirms that corporate innovation is affected by the allocation of CSR resources,which helps to gain a more comprehensive understanding on th

关 键 词：企业社会责任 内部社会责任 外部社会责任 结构失衡 企业创新 

分 类 号：F270[经济管理—企业管理]