中美大型企业社会责任对其企业效率的影响机制研究——基于DEA-Tobit两步法的分析

Mechanism of Corporate Social Responsibility Influencing on Technical Efficiency of Large-scale Corporations in China and USA:Based on the DEA-Tobit Two Step Method

首先构建一个企业如何履行社会责任(CSR)的行为选择过程模型,推导出在跨期条件下,当企业上一期用于履行社会责任的生产要素所最终带来的边际产出与当期直接参与商品生产的生产要素的边际产出相等时,企业效率得到优化。在此基础上运用DEA-Tobit两步法分别对中美两国大型企业社会责任对企业效率的影响方式进行实证分析。结果表明,由于美国大型企业的利益相关者对企业社会责任履行状况的反应要比中国快,因此在美国同一年的企业社会绩效对企业效率有正面影响,而在中国则是上一年的企业社会绩效对本年的企业效率有正面影响。

Firstly,a behavior of the selection process model is built to explain how corporate social responsibility( CSR)is fulfilled. Secondly,under the intertemporal condition,when the marginal product of fulfilling corporate social responsibility during the last period is equal to the marginal product of direct production in current period,the corporate efficiency is optimized. After this,corporate social responsibility influencing on technical efficiency of large-scale corporations in China and USA is estimated based on the DEA-Tobit two step method. The results show that the corporate social performance increases the technical efficiency in the same year in USA while the corporate social performance in last year increases the technical efficiency in current year in China because stakeholders in USA response on CSR is faster than stakeholders in China.