家族企业社会责任的选择性参与
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摘要
基于利益相关者理论视角,利用3 759家全国私营企业样本,区分内外部利益相关者,探究家族企业在承担内外部社会责任上的行为表现及不同发展阶段承担内外部社会责任的行为模式,结果表明:(1)家族涉入会提高企业外部慈善捐赠投入,但会抑制企业内部员工福利投入。(2)相比成熟期企业,新创企业家族涉入与外部慈善捐赠的正向关系更强,而与员工福利投入的负向关系没有改变。(3)企业家的人力资本越强,家族涉入与员工福利投入的负向关系越会减弱。在对样本选择、替代变量等问题进行稳健性检验后,结果保持稳定。研究揭示家族企业在承担内外部社会责任时遵循不同的行为逻辑,并且,优先遵循"惠外"的行为模式。
Based on the perspective of stakeholder theory, the study distinguished internal and external social responsibilities according to whether there was a formal contractual relationship or not. We chose 3 759 private enterprises as the sample and explored the effects of family involvement on internal and external social responsibilities and the behavior patterns of internal and external social responsibilities at different stages of development. The results show: firstly, family involvement increases external charitable donation, but it inhibits enterprises' internal staff welfare investment. Secondly, compared to mature enterprises, the positive relationship between family involvement and charitable donations becomes stronger in newly-built enterprises, but the negative relationship between family involvement and staff welfare is not changed. At last, when the human capital of entrepreneurs is stronger, the negative relationship between family involvement and staff welfare becomes weaker. After controlling the sample selection bias and substitute variable, our conclusions are still robust. The results reveal that family enterprises follow different behavioral logic when they undertake internal and external social responsibilities, and tend to give priority to external social responsibility.
Based on the perspective of stakeholder theory, the study distinguished internal and external social responsibilities according to whether there was a formal contractual relationship or not. We chose 3 759 private enterprises as the sample and explored the effects of family involvement on internal and external social responsibilities and the behavior patterns of internal and external social responsibilities at different stages of development. The results show: firstly, family involvement increases external charitable donation, but it inhibits enterprises' internal staff welfare investment. Secondly, compared to mature enterprises, the positive relationship between family involvement and charitable donations becomes stronger in newly-built enterprises, but the negative relationship between family involvement and staff welfare is not changed. At last, when the human capital of entrepreneurs is stronger, the negative relationship between family involvement and staff welfare becomes weaker. After controlling the sample selection bias and substitute variable, our conclusions are still robust. The results reveal that family enterprises follow different behavioral logic when they undertake internal and external social responsibilities, and tend to give priority to external social responsibility.
引文
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[9]LI W,ZHANG R.Corporate social responsibility,ownership structure,and political interference:evidence from China[J].Journal of Business Ethics,2010,96(4):631-645.
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[14]李孔岳,叶艳.先赋性、后致性政治关系与社会责任---基于重污染行业民营企业的经验数据[J].中山大学学报(社会科学版),2016,56(4):156-165.
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[17]FREEMAN R E,EVAN W M.Corporate governance:a stakeholder interpretation[J].Journal of behavioral economics,1990,19(4):337-359.
[18]JENSEN M C,MECKLING W H.Theory of the firm:managerial behavior,agency costs and ownership structure[J].Journal of financial Economics,1976,3(4):305-360.
[19]沙珍珍,王萍,杨李蔚.基于利益相关者理论的环境审计目标研究[J].财会通讯,2013(1):84-86.
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[21]陈志军,闵亦杰.家族控制与企业社会:基于社会情感财富理论的解释[J].经济管理,2015,37(4):42-50.
[22]DEEPHOUSE D L,JASKIEWICZ P.Do family firms have better reputations than non-family firms?an integration of socioemotional wealth and social identity theories[J].Journal of Management Studies,2013,50(3):337-360.
[23]ZIMMERMAN M A,ZEITZ G J.Beyond survival:achieving new venture growth by building legitimacy[J].Academy of Management Review,2002,27(3):414-431.
[24]曾楚宏,朱仁宏,李孔岳.新创企业成长的组织合法性获取机制[J].财经科学,2009(8):64-72.
[25]卢正文.企业慈善捐赠、员工反应与收入增长的实证研究[J].管理学报,2017,14(2):298-305.
[26]GOMEZ-MEJIA L R,NUNEZ-NICKEL M,GUTIERREZ I.The role of family ties in agency contracts[J].Academy of Management Journal,2001,44(1):81-95.
[27]罗正英,梁华权,高霞.组织合法性、制度环境与企业慈善捐赠动机---基于新创企业的经验证据[J].苏州大学学报(哲学社会科学版),2016(5):89-101.
[28]姜启军,贺卫.企业社会责任的战略选择与民营企业的可持续发展[J].商业经济与管理,2005(11):51-56.
[29]SCHULTZ T W.Investment in human capital[J].The American Economic Review,1961,51(1):1-17.
[30]COLEMAN J S.Social capital in the creation of human capital[J].American Journal of Sociology,1988,94:95-120.
[31]许年行,李哲.高管贫困经历与企业慈善捐赠[J].经济研究,2016,51(12):133-146.
[32]伍晓奕,汪纯孝.西方企业员工福利满意度研究述评[J].外国经济与管理,2005(5):53-58.
[33]张永成.人力资源管理革命:从人力成本到人力资本[M].武汉:武汉大学出版社,2006.
[34]郑丹辉,李孔岳.合法性视角下的民营企业绩效、政治关联与社会责任[J].商业研究,2015,61(10):110-117.
[35]BIGGADIKE R.The risky business of diversification[M].Readings in Strategic Management.Macmillan Education UK,1979:103-111.
[36]李新春,梁强,宋丽红.外部关系-内部能力平衡与新创企业成长---基于创业者行为视角的实证研究[J].中国工业经济,2010(12):97-107.
[37]谢琳,李孔岳,周影辉.政治资本、人力资本与行政垄断行业进入---基于中国私营企业调查的实证研究[J].中国工业经济,2012(9):122-134.
[38]邹洁,武常岐.制度理论视角下企业社会责任的选择性参与[J].经济与管理研究,2015,36(9):110-120.
[39]战岐林,曾小慧.降低劳动报酬是“降成本”的合理有效手段吗?[J].现代财经,2017(12):97-109.
(1)限于篇幅,未列出这一检验结果,备索。
[2]周立新.家族涉入与企业社会责任---来自中国制造业的经验证据[J].经济管理,2011,33(9):45-53.
[3]D魪NIZ M C D,SU魣REZ M K C.Corporate social responsibility and family business in Spain[J].Journal of Business Ethics,2005,56(1):27-41.
[4]周卫中,赵金龙.家族涉入、国际化经营与企业环境责任[J].吉林大学社会科学学报,2017,57(6):84-94+205.
[5]GOMEZ-MEJIA L R,CRUZ C,BERRONE P,et al.The bind that ties:socioemotional wealth preservation in family firms[J].Academy of Management Annals,2011,5(1):653-707.
[6]ZELLWEGER T M,NASON R S,NORDQVIST M,et al.Why do family firms strive for nonfinancial goals?an organizational identity perspective[J].Entrepreneurship Theory and Practice,2013,37(2):229-248.
[7]朱斌.自私的慈善家---家族涉入与企业社会责任行为[J].社会学研究,2015,30(2):74-97+243.
[8]MORCK R,YEUNG B.Agency problems in large family business groups[J].Entrepreneurship theory and practice,2003,27(4):367-382.
[9]LI W,ZHANG R.Corporate social responsibility,ownership structure,and political interference:evidence from China[J].Journal of Business Ethics,2010,96(4):631-645.
[10]BRETON-MILLER L,MILLER D.Agency vs.stewardship in public family firms:a social embeddedness reconciliation[J].Entrepreneurship Theory and Practice,2009,33(6):1169-1191.
[11]陈凌,陈华丽.家族涉入、社会情感财富与企业慈善捐赠行为---基于全国私营企业调查的实证研究[J].管理世界,2014,(8):90-101.
[12]李思飞,侯梦虹,王迪.管理层过度自信与企业社会责任履行[J].金融评论,2015,7(5):58-69+124.
[13]罗宾斯,库尔特.管理学[M].孙建敏,黄卫伟,王凤彬,等译.北京:中国人民大学出版社,2008.
[14]李孔岳,叶艳.先赋性、后致性政治关系与社会责任---基于重污染行业民营企业的经验数据[J].中山大学学报(社会科学版),2016,56(4):156-165.
[15]CARROLL A B.A Three-dimensional conceptual model of corporate performance[J].Academy of Management Review,1979,4(4):497-505.
[16]沈艺峰,沈洪涛.论公司社会责任与相关利益者理论的全面结合趋势[J].中国经济问题,2003(2):51-60.
[17]FREEMAN R E,EVAN W M.Corporate governance:a stakeholder interpretation[J].Journal of behavioral economics,1990,19(4):337-359.
[18]JENSEN M C,MECKLING W H.Theory of the firm:managerial behavior,agency costs and ownership structure[J].Journal of financial Economics,1976,3(4):305-360.
[19]沙珍珍,王萍,杨李蔚.基于利益相关者理论的环境审计目标研究[J].财会通讯,2013(1):84-86.
[20]赵德志.论企业社会责任的对象---一种基于利益相关者重新分类的解释[J].当代经济研究,2015,233(2):44-49.
[21]陈志军,闵亦杰.家族控制与企业社会:基于社会情感财富理论的解释[J].经济管理,2015,37(4):42-50.
[22]DEEPHOUSE D L,JASKIEWICZ P.Do family firms have better reputations than non-family firms?an integration of socioemotional wealth and social identity theories[J].Journal of Management Studies,2013,50(3):337-360.
[23]ZIMMERMAN M A,ZEITZ G J.Beyond survival:achieving new venture growth by building legitimacy[J].Academy of Management Review,2002,27(3):414-431.
[24]曾楚宏,朱仁宏,李孔岳.新创企业成长的组织合法性获取机制[J].财经科学,2009(8):64-72.
[25]卢正文.企业慈善捐赠、员工反应与收入增长的实证研究[J].管理学报,2017,14(2):298-305.
[26]GOMEZ-MEJIA L R,NUNEZ-NICKEL M,GUTIERREZ I.The role of family ties in agency contracts[J].Academy of Management Journal,2001,44(1):81-95.
[27]罗正英,梁华权,高霞.组织合法性、制度环境与企业慈善捐赠动机---基于新创企业的经验证据[J].苏州大学学报(哲学社会科学版),2016(5):89-101.
[28]姜启军,贺卫.企业社会责任的战略选择与民营企业的可持续发展[J].商业经济与管理,2005(11):51-56.
[29]SCHULTZ T W.Investment in human capital[J].The American Economic Review,1961,51(1):1-17.
[30]COLEMAN J S.Social capital in the creation of human capital[J].American Journal of Sociology,1988,94:95-120.
[31]许年行,李哲.高管贫困经历与企业慈善捐赠[J].经济研究,2016,51(12):133-146.
[32]伍晓奕,汪纯孝.西方企业员工福利满意度研究述评[J].外国经济与管理,2005(5):53-58.
[33]张永成.人力资源管理革命:从人力成本到人力资本[M].武汉:武汉大学出版社,2006.
[34]郑丹辉,李孔岳.合法性视角下的民营企业绩效、政治关联与社会责任[J].商业研究,2015,61(10):110-117.
[35]BIGGADIKE R.The risky business of diversification[M].Readings in Strategic Management.Macmillan Education UK,1979:103-111.
[36]李新春,梁强,宋丽红.外部关系-内部能力平衡与新创企业成长---基于创业者行为视角的实证研究[J].中国工业经济,2010(12):97-107.
[37]谢琳,李孔岳,周影辉.政治资本、人力资本与行政垄断行业进入---基于中国私营企业调查的实证研究[J].中国工业经济,2012(9):122-134.
[38]邹洁,武常岐.制度理论视角下企业社会责任的选择性参与[J].经济与管理研究,2015,36(9):110-120.
[39]战岐林,曾小慧.降低劳动报酬是“降成本”的合理有效手段吗?[J].现代财经,2017(12):97-109.
(1)限于篇幅,未列出这一检验结果,备索。