企业高管伦理道德对企业社会责任影响实证研究

本文探讨企业高管伦理道德与企业社会责任之间关系。通过对210家服务企业中的351位高管进行问卷调查，研究发现，伦理道德分为伦理角色感知和道德哲学两个维度，并进一步细化为伦理重要性感知和伦理补充性感知、理想主义和现实主义等维度。高管伦理重要性感知对企业社会责任有正向影响，伦理补充性感知则对其没有影响。高管理想主义式和现实主义式道德哲学都对企业社会责任有正向影响，这与西方研究相比体现出了中国情境下的特殊性。最后从我国制度环境、文化差异以及企业高管伦理道德修为等角度提出了对策建议。

This paper mainly discussed the relationship between top managers＇ ethics and CSR. Based on the questionnaire survey on 351top mangers, it found that ethics can be divided into four dimensions, i.e., perceived importance of ethics, perceived subordination of ethics, idealism and relativism. It also found that perceived importance of ethics had a positive effect on CSR and perceived subordination of ethics had no significant effect on CSR. And idealism and relativism both had positive effect on CSR, which conclusions are different from researches in western countries. Finally, some suggestions that paying attention to the differences from institutional environment and culture and improving top managers＇ ethics were provided.