非“竞争中立”环境下中国企业社会责任比较研究

以2011—2015年中国企业300强为样本,通过单因素方差分析,检验了不同所有制企业社会责任水平的差异性。研究发现,在责任管理、市场责任、社会责任、环境责任及综合得分上,国有企业显著高于民营企业和外资企业,但民营企业和外资企业间并不存在显著性差异。考虑到非"竞争中立"环境下差异化的监管体制、考核制度、政府干预和过度补偿可能是催生国企与非国企社会责任水平显著差距的主要原因,建议明确企业社会责任的层次位阶,针对国企与非国企、公益性企业与竞争性企业采用差异化的社会责任评价体系,编制企业社会责任报告指南,引入企业社会责任的国际标准,促进中国企业社会责任水平的提高。

This paper measures the level of corporate social responsibility （CSR） of Chinese enterprises with different ownership from ＂competitive neutrality＂ perspective as samples of the top 300 Chinese enterprises. The study found that firm size, finan- cial condition and management capabilities are the basic factors affecting the level of CSR, but differentiated regulatory regime, examination system, government intervention and excessive compensation existing in the not ＂competitive neutrality＂ environ- ment may be the main reason for a significant gap of CSR between state - owned and non - state - owned enterprises. It comes to the conclusion that, in the not ＂competitive neutrality＂ environment, a single evaluation system applied to the state -owned and non - state - owned enterprises is neither appropriate nor fair. This paper recommends that clear level rank of CSR, estab- lish differentiated evaluation system of CSR for state - owned and non - state - owned enterprises, public welfare and the com- petitive enterprises, draw up the guide - lines for CSR, implement mandatory disclosure system of CSR for state - owned and medium - sized enterprises, learn from international standards of CSR, to improve the level of CSR of Chinese enterprises.