企业慈善捐赠的形成机制及其价值机理研究
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摘要
本文沿循文献阅读和梳理、理论推演与定量研究、结果讨论与总结的研究路线,采取规范探讨与经验分析相结合的方法,在较系统、深入的理论分析基础上,试图整体性、多角度地把握并揭示企业慈善捐赠的形成机制及其价值机理。
基于利益相关者理论与企业社会响应理论,以利益相关者压力为切入点,本文推论,在慈善捐赠的形成上,利益相关者压力是企业慈善捐赠的动力机制。不同情境条件下,鉴于企业差别化的社会响应,利益相关者压力对企业慈善捐赠的影响会呈现一定差异。在价值机理上,以慈善捐赠是企业社会响应的结果为分析前提,基于利益相关者理论、互惠理论的分析与拓展,本文认为,企业慈善捐赠的价值是一种关系性价值,这种关系性价值是利益相关者互惠行为的结果,该互惠行为取决于利益相关者对企业慈善捐赠的评价。其中,企业慈善捐赠与利益相关者压力匹配性,构成利益相关者评价的触发点。若两者匹配,利益相关者对企业慈善捐赠做出积极性评价。由此,以利益相关者压力为内在联结性机制,一定程度上达到了,逻辑一贯地阐析企业慈善捐赠的形成机制及其价值机理的目的。
为检验以上分析逻辑,综合不同文献对利益相关者压力定义及使用,本文对利益相关者压力做如下界定：首先,以Charkham(1992)对利益相关者的分类为出发点,将利益相关者压力区分为契约型利益相关者压力以及公众型利益相关者压力。其次,借鉴Rowley(1997)及Baron(2009)对利益相关者的满足程度与要求的分析,将契约型利益相关者压力界定为因经济利益的不同满足程度而生发的由契约型利益相关者对企业形成的压力,将公众型利益相关者压力界定为因与企业的关联性差异而带来的由公众型利益相关者对企业形成的压力。
就慈善捐赠的形成机制而言,使用2002-2008年沪深A股上市公司的慈善捐赠面板数据,首先,本文检验了利益相关者压力对慈善捐赠的影响。总体来看,实证研究结果表明,契约型利益相关者压力越大时企业慈善捐赠越少(负向影响),而公众型利益相关者压力越大时企业慈善捐赠越多(正向影响)。其次,以企业社会响应为理论依据,本文进一步多角度地考察了不同情境特征下,因企业差异化社会响应引致的利益相关者压力对慈善捐赠的不同影响。实证结果表明,不同产权特征以及不同生命周期的企业,利益相关者压力对慈善捐赠的影响有差异。此外,研究结果还基本得到以下结论：企业资源越丰富、董事会治理水平越高以及大股东代理成本越大,契约型利益相关者压力对慈善捐赠的负向影响越小,而公众型利益相关者压力对慈善捐赠的正向影响越强；市场化水平越高,利益相关者压力对慈善捐赠的影响越大。
就企业慈善捐赠价值而言,使用2002-2008年沪深A股上市公司的慈善捐赠的面板数据,首先,本文检验了利益相关者压力对慈善捐赠价值的调节作用。总体实证结果表明,利益相关者压力越小,慈善捐赠对企业价值的正向促进作用越明显。这表明,慈善捐赠要对企业价值有所贡献,应与利益相关者压力相匹配,这样才能取得利益相关者的积极性评价,并获取慈善捐赠的关系性价值,进而提升企业价值。其次,考虑到企业慈善捐赠与利益相关者压力的匹配性评价在不同的情境特征有差异,随之慈善捐赠的价值就会不同,为此,本文还多角度地检验了利益相关者压力对慈善捐赠价值效应调节作用。实证结果显示,不同产权特征以及不同生命周期的企业,利益相关者压力对企业慈善捐赠价值的调节作用有差异。同时,总体研究结果还表明,在慈善捐赠的价值效应上,企业的资源越丰富、董事会治理水平越高以及大股东代理成本越大时,企业慈善捐赠应与契约型利益相关者压力相匹配的要求越低,企业慈善捐赠应与公众型利益相关者压力相匹配的要求越高；市场化水平越高,企业慈善捐赠应与利益相关者压力相匹配的要求越高。
与已有研究相比较,本文对文献的贡献主要体现在四个方面：第一,以利益相关者压力为切入点,对企业慈善捐赠的形成机制及其价值机理做了较深入的理论分析以及实证检验,特别是通过利益相关者压力深入挖掘了企业慈善捐赠的形成及其价值之间内在关联性。在慈善捐赠的形成及其价值的研究仍处于相对分离的状态下,本文提出的分析框架在探寻两者的弥合点上具有重要的参考价值。
第二,从企业面临的利益相关者环境出发,结合企业社会响应理论,并考虑情境特征的差异性,本文较翔实地分析并检验了利益相关者压力对企业慈善捐赠的影响,从而一定程度地达到了打开“企业慈善捐赠如何形成的黑箱”的目的。
第三,以企业慈善捐赠的关系性价值为突破,并以其与利益相关者压力匹配性为落脚点,同时考虑多情境特征的差异性,本文阐明并检验了慈善捐赠对企业价值的作用机理,丰富并完善了对企业慈善捐赠价值的认识与理解。
第四,针对不同利益相关者对企业慈善捐赠形成及其价值的影响,本文较系统地提出了系列假设,以实证研究结论为依托,识别了利益相关者对企业慈善捐赠及其价值的差异化影响,并在此基础上进一步区分了不同利益相关者类型。对慈善捐赠的管理而言,这为企业开启利益相关者的分类管理提供了理论与经验依据。
Based on deep theoretical analysis, the paper tries to completely grasp and reveal the formation and value mechanism of corporate philanthropy from different angles. To achieve this goal, the research route includes three parts,viz. reading and classifying literature, theoretical derivation and empirical research, discussing and summarizing result. And the method used is qualitative and quantitative analysis.
According to stakeholder theory, corporate social responsiveness theory and reciprocity theory, this paper elucidates the forming cause and value mechanism of corporate philanthropy from the perspective of stakeholder pressure. As far as the forming mechanism is concerned, this paper argues that corporate philanthropy is the result of the pressure of different stake holder. And the result of the pressure effect of different stakeholder depends on the response ofenterprise to stakeholders at different conditions.As far as the the value mechanism is concerned,the paper argues that the value of corporate philanthropy is a relationship value that is created by reciprocal actions of stakeholder when stakeholder thinks that enterprise's action is a positive response, which is based on that corporate philanthropy is the response result of stakeholders. The trigger point of stakeholder evaluation is that whether corporate actual philanthropy matches with stakeholder pressure. If there's a match,stakeholders give a positive evaluation.Thus,theoretical analysis between forming cause and value mechanism of corporate philanthropy is linked up by stakeholder pressure which has achieved the goal of logically consistent elucidating the formation and value mechanism of corporate philanthropy in part.
To investigate the feasibility of analysis mentioned above, the paper has made an explicit describtion of stakeholder pressure in reference to method used in past.Firstly, according to Charkham (1992), the paper divides stakeholder into contractual stakeholder and community stakeholder.As a result,there are contractual stakeholder pressure and community stakeholder pressure. Secondly, based on Rowley's (1997) and Baron's (2009) work, contractual stakeholder pressure is defined as those which is produced by contractual stakeholder for the different degree of economic satisfaction, and community stakeholder pressure is defined as those which is produced by community stakeholder for the different degree of association.
In examining formation mechanism of corporate philanthropy, firstly, the paper examines the influence of stakeholder pressure upon corporate philanthropy by using China's listed companies' panel data from 2002 to 2008. The empirical results reveal that stakeholder pressure is a driving force of corporate philanthropy on the whole. The bigger contractual stakeholder pressure,the less corporate philanthropy(negative effect);the bigger community stakeholder pressure,the more corporate philanthropy(positive effect).Secondly, in order to further the research,the paper examines the influence of stakeholder pressure upon corporate philanthropy under different background when it comes to corporate response. The overall results reveal that the influence of stakeholder pressure upon corporate philanthropy is different in the enterprise of different property characteristics and different life cycle. In addition, by and large,the richer the enterprise resources/the higher the lever of board management/the bigger agency costs of great stockholder,the lower the negative influence of contractual stakeholder pressure upon corporate philanthropy/the higher the positive influence of community stakeholder pressure upon corporate philanthropy. Furthermore, the higher the marketization level,the higher impact of stakeholder pressure on corporate philanthropy.
In examining value mechanism of corporate philanthropy, firstly, the paper examines moderating effects of stakeholder pressure on the the impact of corporate philanthropy on corporate value by using China's listed companies' panel data from 2002 to 2008. The overall results show that there are moderating effects of stakeholder pressure on the the impact of corporate philanthropy on corporate value.And it means that the bigger the stakeholder pressure, the less obvious the positive impact of corporate philanthropy on corporate value. This shows that corporate actual philanthropy must match with stakeholder pressure in order to make corporate philanthropy value.And only that can corporate achieve relationship value that is created by reciprocal actions of stakeholder when stakeholders think that enterprise's action is a positive response. Secondly, the paper examines moderating effects of stakeholder pressure on the impact of corporate philanthropy on corporate value under different backgrounds.The reason of why the paper does the research above is that the relationship value of corporate philanthropy depends on stakeholder evaluation.And it is just the impact of surroundings on stakeholder actions that stakeholder evaluation is different about whether the corporate actual philanthropy matches with stakeholder pressure. Results show that the influence of moderating effects of stakeholder pressure on the impact of corporate philanthropy on corporate value is different in the enterprise of different property characteristics and different life cycle. Meanwhile, study results also indicate that the richer the enterprise resources/the higher the lever of board management/the bigger agency costs of great stockholder, the lower the matching requirements between corporate actural philanthropy and contractual stakeholder's pressure/the higher the matching requirements between corporate actural philanthropy and community stakeholder's pressure. Moreover, the higher the marketization level, the higher the matching requirements between corporate actural philanthropy and stakeholder's pressure.
Compared to the existing similar studies,the main contribution in the paper embodies in four aspects.Firstly, the paper provides a more thorough theoretical interpretation and empirical test for the formation and value mechanism of corporate philanthropy from stakeholder pressure. Especially,the paper explores the underlying internal connection between the forming cause and value mechanism through stakeholder pressure. The analysis approach of the paper has a referential value for exploring the connection between the two when the research of formation and value mechanism of corporate philanthropy is still separated.
In the second place, the paper provides a more thorough theoretical interpretation and empirical test for the formation from corporate social responsiveness theory under the stakeholders influence and other context. And it has met the goals of opening the black box about how corporate philanthropy had developed.
Thirdly, the paper initiatively clarifies and empirically tests the value mechanism of corporate philanthropy from the angle of relationship value of corporate philanthropy and the matching between corporate philanthropy and stakeholder pressure under different context.And it helps to get a deep understanding of corporate philanthropy's value.
Fourthly, this paper systematically puts forward empirical research hypothesis and gives a thoroughly empirical testing on the formation and value mechanism of corporate philanthropy.Based on the result of the forming cause and value mechanism of corporate philanthropy,the paper identifies and categorizes the influence of different stakeholders.As far as corporate philanthropy plans are concerned, the paper provides theories and empirical evidences for stakeholder management.
基于利益相关者理论与企业社会响应理论,以利益相关者压力为切入点,本文推论,在慈善捐赠的形成上,利益相关者压力是企业慈善捐赠的动力机制。不同情境条件下,鉴于企业差别化的社会响应,利益相关者压力对企业慈善捐赠的影响会呈现一定差异。在价值机理上,以慈善捐赠是企业社会响应的结果为分析前提,基于利益相关者理论、互惠理论的分析与拓展,本文认为,企业慈善捐赠的价值是一种关系性价值,这种关系性价值是利益相关者互惠行为的结果,该互惠行为取决于利益相关者对企业慈善捐赠的评价。其中,企业慈善捐赠与利益相关者压力匹配性,构成利益相关者评价的触发点。若两者匹配,利益相关者对企业慈善捐赠做出积极性评价。由此,以利益相关者压力为内在联结性机制,一定程度上达到了,逻辑一贯地阐析企业慈善捐赠的形成机制及其价值机理的目的。
为检验以上分析逻辑,综合不同文献对利益相关者压力定义及使用,本文对利益相关者压力做如下界定：首先,以Charkham(1992)对利益相关者的分类为出发点,将利益相关者压力区分为契约型利益相关者压力以及公众型利益相关者压力。其次,借鉴Rowley(1997)及Baron(2009)对利益相关者的满足程度与要求的分析,将契约型利益相关者压力界定为因经济利益的不同满足程度而生发的由契约型利益相关者对企业形成的压力,将公众型利益相关者压力界定为因与企业的关联性差异而带来的由公众型利益相关者对企业形成的压力。
就慈善捐赠的形成机制而言,使用2002-2008年沪深A股上市公司的慈善捐赠面板数据,首先,本文检验了利益相关者压力对慈善捐赠的影响。总体来看,实证研究结果表明,契约型利益相关者压力越大时企业慈善捐赠越少(负向影响),而公众型利益相关者压力越大时企业慈善捐赠越多(正向影响)。其次,以企业社会响应为理论依据,本文进一步多角度地考察了不同情境特征下,因企业差异化社会响应引致的利益相关者压力对慈善捐赠的不同影响。实证结果表明,不同产权特征以及不同生命周期的企业,利益相关者压力对慈善捐赠的影响有差异。此外,研究结果还基本得到以下结论：企业资源越丰富、董事会治理水平越高以及大股东代理成本越大,契约型利益相关者压力对慈善捐赠的负向影响越小,而公众型利益相关者压力对慈善捐赠的正向影响越强；市场化水平越高,利益相关者压力对慈善捐赠的影响越大。
就企业慈善捐赠价值而言,使用2002-2008年沪深A股上市公司的慈善捐赠的面板数据,首先,本文检验了利益相关者压力对慈善捐赠价值的调节作用。总体实证结果表明,利益相关者压力越小,慈善捐赠对企业价值的正向促进作用越明显。这表明,慈善捐赠要对企业价值有所贡献,应与利益相关者压力相匹配,这样才能取得利益相关者的积极性评价,并获取慈善捐赠的关系性价值,进而提升企业价值。其次,考虑到企业慈善捐赠与利益相关者压力的匹配性评价在不同的情境特征有差异,随之慈善捐赠的价值就会不同,为此,本文还多角度地检验了利益相关者压力对慈善捐赠价值效应调节作用。实证结果显示,不同产权特征以及不同生命周期的企业,利益相关者压力对企业慈善捐赠价值的调节作用有差异。同时,总体研究结果还表明,在慈善捐赠的价值效应上,企业的资源越丰富、董事会治理水平越高以及大股东代理成本越大时,企业慈善捐赠应与契约型利益相关者压力相匹配的要求越低,企业慈善捐赠应与公众型利益相关者压力相匹配的要求越高；市场化水平越高,企业慈善捐赠应与利益相关者压力相匹配的要求越高。
与已有研究相比较,本文对文献的贡献主要体现在四个方面：第一,以利益相关者压力为切入点,对企业慈善捐赠的形成机制及其价值机理做了较深入的理论分析以及实证检验,特别是通过利益相关者压力深入挖掘了企业慈善捐赠的形成及其价值之间内在关联性。在慈善捐赠的形成及其价值的研究仍处于相对分离的状态下,本文提出的分析框架在探寻两者的弥合点上具有重要的参考价值。
第二,从企业面临的利益相关者环境出发,结合企业社会响应理论,并考虑情境特征的差异性,本文较翔实地分析并检验了利益相关者压力对企业慈善捐赠的影响,从而一定程度地达到了打开“企业慈善捐赠如何形成的黑箱”的目的。
第三,以企业慈善捐赠的关系性价值为突破,并以其与利益相关者压力匹配性为落脚点,同时考虑多情境特征的差异性,本文阐明并检验了慈善捐赠对企业价值的作用机理,丰富并完善了对企业慈善捐赠价值的认识与理解。
第四,针对不同利益相关者对企业慈善捐赠形成及其价值的影响,本文较系统地提出了系列假设,以实证研究结论为依托,识别了利益相关者对企业慈善捐赠及其价值的差异化影响,并在此基础上进一步区分了不同利益相关者类型。对慈善捐赠的管理而言,这为企业开启利益相关者的分类管理提供了理论与经验依据。
Based on deep theoretical analysis, the paper tries to completely grasp and reveal the formation and value mechanism of corporate philanthropy from different angles. To achieve this goal, the research route includes three parts,viz. reading and classifying literature, theoretical derivation and empirical research, discussing and summarizing result. And the method used is qualitative and quantitative analysis.
According to stakeholder theory, corporate social responsiveness theory and reciprocity theory, this paper elucidates the forming cause and value mechanism of corporate philanthropy from the perspective of stakeholder pressure. As far as the forming mechanism is concerned, this paper argues that corporate philanthropy is the result of the pressure of different stake holder. And the result of the pressure effect of different stakeholder depends on the response ofenterprise to stakeholders at different conditions.As far as the the value mechanism is concerned,the paper argues that the value of corporate philanthropy is a relationship value that is created by reciprocal actions of stakeholder when stakeholder thinks that enterprise's action is a positive response, which is based on that corporate philanthropy is the response result of stakeholders. The trigger point of stakeholder evaluation is that whether corporate actual philanthropy matches with stakeholder pressure. If there's a match,stakeholders give a positive evaluation.Thus,theoretical analysis between forming cause and value mechanism of corporate philanthropy is linked up by stakeholder pressure which has achieved the goal of logically consistent elucidating the formation and value mechanism of corporate philanthropy in part.
To investigate the feasibility of analysis mentioned above, the paper has made an explicit describtion of stakeholder pressure in reference to method used in past.Firstly, according to Charkham (1992), the paper divides stakeholder into contractual stakeholder and community stakeholder.As a result,there are contractual stakeholder pressure and community stakeholder pressure. Secondly, based on Rowley's (1997) and Baron's (2009) work, contractual stakeholder pressure is defined as those which is produced by contractual stakeholder for the different degree of economic satisfaction, and community stakeholder pressure is defined as those which is produced by community stakeholder for the different degree of association.
In examining formation mechanism of corporate philanthropy, firstly, the paper examines the influence of stakeholder pressure upon corporate philanthropy by using China's listed companies' panel data from 2002 to 2008. The empirical results reveal that stakeholder pressure is a driving force of corporate philanthropy on the whole. The bigger contractual stakeholder pressure,the less corporate philanthropy(negative effect);the bigger community stakeholder pressure,the more corporate philanthropy(positive effect).Secondly, in order to further the research,the paper examines the influence of stakeholder pressure upon corporate philanthropy under different background when it comes to corporate response. The overall results reveal that the influence of stakeholder pressure upon corporate philanthropy is different in the enterprise of different property characteristics and different life cycle. In addition, by and large,the richer the enterprise resources/the higher the lever of board management/the bigger agency costs of great stockholder,the lower the negative influence of contractual stakeholder pressure upon corporate philanthropy/the higher the positive influence of community stakeholder pressure upon corporate philanthropy. Furthermore, the higher the marketization level,the higher impact of stakeholder pressure on corporate philanthropy.
In examining value mechanism of corporate philanthropy, firstly, the paper examines moderating effects of stakeholder pressure on the the impact of corporate philanthropy on corporate value by using China's listed companies' panel data from 2002 to 2008. The overall results show that there are moderating effects of stakeholder pressure on the the impact of corporate philanthropy on corporate value.And it means that the bigger the stakeholder pressure, the less obvious the positive impact of corporate philanthropy on corporate value. This shows that corporate actual philanthropy must match with stakeholder pressure in order to make corporate philanthropy value.And only that can corporate achieve relationship value that is created by reciprocal actions of stakeholder when stakeholders think that enterprise's action is a positive response. Secondly, the paper examines moderating effects of stakeholder pressure on the impact of corporate philanthropy on corporate value under different backgrounds.The reason of why the paper does the research above is that the relationship value of corporate philanthropy depends on stakeholder evaluation.And it is just the impact of surroundings on stakeholder actions that stakeholder evaluation is different about whether the corporate actual philanthropy matches with stakeholder pressure. Results show that the influence of moderating effects of stakeholder pressure on the impact of corporate philanthropy on corporate value is different in the enterprise of different property characteristics and different life cycle. Meanwhile, study results also indicate that the richer the enterprise resources/the higher the lever of board management/the bigger agency costs of great stockholder, the lower the matching requirements between corporate actural philanthropy and contractual stakeholder's pressure/the higher the matching requirements between corporate actural philanthropy and community stakeholder's pressure. Moreover, the higher the marketization level, the higher the matching requirements between corporate actural philanthropy and stakeholder's pressure.
Compared to the existing similar studies,the main contribution in the paper embodies in four aspects.Firstly, the paper provides a more thorough theoretical interpretation and empirical test for the formation and value mechanism of corporate philanthropy from stakeholder pressure. Especially,the paper explores the underlying internal connection between the forming cause and value mechanism through stakeholder pressure. The analysis approach of the paper has a referential value for exploring the connection between the two when the research of formation and value mechanism of corporate philanthropy is still separated.
In the second place, the paper provides a more thorough theoretical interpretation and empirical test for the formation from corporate social responsiveness theory under the stakeholders influence and other context. And it has met the goals of opening the black box about how corporate philanthropy had developed.
Thirdly, the paper initiatively clarifies and empirically tests the value mechanism of corporate philanthropy from the angle of relationship value of corporate philanthropy and the matching between corporate philanthropy and stakeholder pressure under different context.And it helps to get a deep understanding of corporate philanthropy's value.
Fourthly, this paper systematically puts forward empirical research hypothesis and gives a thoroughly empirical testing on the formation and value mechanism of corporate philanthropy.Based on the result of the forming cause and value mechanism of corporate philanthropy,the paper identifies and categorizes the influence of different stakeholders.As far as corporate philanthropy plans are concerned, the paper provides theories and empirical evidences for stakeholder management.
引文
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