市场化程度视角下的企业社会责任和绩效

Overseeing Chinese Companies' Social Responsibility and Performance in the perspective of Degree of Marketization

以我国A股上市公司2007年的经验数据为样本,研究中国市场化程度、企业社会责任履行与企业绩效的关系。结果表明,在市场化程度高的地区,企业对国家的社会责任与企业绩效显著正相关,企业对员工的社会责任与企业绩效呈显著负相关,企业对投资者与公益的社会责任与企业绩效的关系不显著;在市场化程度低的地区企业对国家的社会责任与企业绩效显著负相关,企业对员工、投资人、公益的社会责任与企业绩效的关系不显著。研究认为,在我国的市场化程度不同的地区,企业和政府需要采取不同的措施促进企业履行社会责任,有效提高企业绩效。

We drew a sample from A-share companies in 2007 and used the empirical data of these companies to study the relation between social responsibility and corporate performance in companies located in highly marketized areas and lowly marketized areas.From our research,we conclude that,in highly marketized areas,the firms' social responsibility for the nation is positively related to their performance,and their social responsibility for employee is apparently negatively related to their performance,while their social responsibility for investors and public welfare has no significant relations with their corporate performance;but in the lowly marketized regions,the firms' social responsibility for the nation and their corporate performance is significantly negatively related,while their social responsibilities for their employees and investors as well as public welfare have no significant relations with their corporate performance.