摘要
基于董事会群体断裂带的视角对混合所有制企业社会责任与创新之间的关系进行了研究。以2010~2016年间沪深两市A股进行混合所有制改革且实际控制人性质发生改变的国有企业为样本进行检验,结果发现:企业社会责任积极影响企业创新;基于认知特征划分的董事会群体断裂带对企业社会责任与创新二者之间关系存在积极的调节效应,也就是说董事会群体断裂带越强,企业社会责任与创新之间的正相关关系越强。研究结果为国企混合所有制改革,通过履行社会责任有效驱动创新以及利用董事会群体断裂带的积极影响优化董事会决策过程提供了理论支持和经验证据。
This paper investigates the relationship between the corporate social responsibility and the innovation of mixed-ownership enterprises from the perspective of board group faultlines.The samples of the study include the state-owned companies listed both on Shanghai Stock Exchange and Shenzhen Stock Exchange from the 2010 to 2016 which have implemented the mixed-ownership reform and whose ultimate controlling owners have changed.Findings indicate that the corporate social responsibility positively influences the innovation.Furthermore,board group faultlines based on cognitive diversities have a positive moderating effect on the relationship between the corporate social responsibility and the innovation,which means that the stronger board group faultlines,the stronger the positive relationship between the corporate social responsibility and the innovation.The results of the study help to provide some implications for deepening the mixed-ownership reform of thestated-ownership enterprises,developing the corporate social responsibility todrive innovation effectively and improving the board decision-making process by using the positive effect of board group faultlines.
作者
鲁瑛均
耿云江
LU Yingjun;GENG Yunjiang(School of Accounting,Shanghai University of International Business and Economics,Shanghai 201620,China;School of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China)
出处
《财经论丛》
CSSCI
北大核心
2020年第4期73-83,共11页
Collected Essays on Finance and Economics
基金
教育部人文社会科学研究青年基金资助项目(16YJC790069)。