政治关联与企业社会责任——基于社会责任维度

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英文篇名：Political Connection and Corporate Social Responsibility——From the perspective of Social responsibility dimension 作者：周会会 ; 聂小娟 英文作者：ZHOU Huihui;NIE Xiaojuan;College of Accountancy,Anhui University of Finance and Economics; 关键词：政治关联 ; 民营企业 ; 社会责任维度 英文关键词：political connection;;private corporate;;corporate social responsibility dimension 中文刊名：CQSZ 英文刊名：Journal of Chongqing University of Arts and Sciences(Social Sciences Edition) 机构：安徽财经大学会计学院; 出版日期：2019-05-28 出版单位：重庆文理学院学报(社会科学版) 年：2019 期：v.38;No.164 基金：安徽财经大学科研创新项目“高管团队异质性、社会网络与上市公司成长研究”(ACYC2017167) 语种：中文; 页：CQSZ201903007 页数：9 CN：03 ISSN：50-1182/C 分类号：65-73

摘要

利用2009—2016年我国民营上市公司数据,实证检验政治关联与企业社会责任承担水平之间的关系,并基于企业社会责任维度,验证政治关联对不同维度社会责任承担的影响。结果发现,政治关联与民营企业社会责任整体承担水平显著负相关;政治关联抑制了民营企业对债权人和员工责任的承担水平,促进了其对政府和公众责任的承担水平。文章丰富了政治关联经济后果以及企业社会责任研究内容,对于加强政府监管、提升民营企业社会责任承担水平具有借鉴意义。
        Using the data of China's private listed companies from 2009 to 2016, the relationship between political connections and corporate social responsibility commitment levels empirically test and verify the impuct of political connections on CSR based on the social resposibility dimensions. The results show that the political connection is significantly negatively correlated with the overall commitment level of private corporate social responsibility; political associations inhibit the private enterprise's commitment to creditor and employee responsibility and promote its commitment to the government and public responsibility. The research results have references for strengthening the government supervision and improving the level of social responsibility of private enterprises.

引文

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