摘要
稳固的政府信任关系不仅能有效促进企业组织力的增强,还能够帮助企业优化治理结构,增强风险抵抗能力,提高组织韧性。保持深入的政府信任关系会使企业注重社会责任的履行,有助于企业形象的塑造,但同时也会占用企业有限的资源。以资源依赖理论、制度理论、信号传递理论、利益相关者理论为基础,选取529个A股上市公司2011—2018年连续8年的数据,研究政府信任关系、企业社会责任对企业竞争力的影响,结果发现:政府信任关系对企业社会责任的履行具有促进作用,企业履行社会责任对企业竞争力会有长期促进作用,政府信任关系对企业竞争力的提升具有促进作用,政府信任关系削弱了企业社会责任对企业竞争力的促进作用。该研究可以为新发展阶段企业构建和谐清朗的政企信任关系、增强企业履行社会责任意识、提升企业可持续竞争力等提供一定的经验证据和政策启示。
Government trust relationship can not only enhance corporate organizational power, but also help companies optimize corporate governance structure, strengthen risk resistance capability, and improve organizational resilience. It stimulates companies to focus on the fulfillment of social responsibility, helps them shaping a good image and also occupies their limited resources to keep a deep government trust relationship.Based on resources dependence theory, institutional theory, signaling theory, and stakeholder theory, this article evaluates the impact of government trust relationship and corporate social responsibility on corporate competitiveness by analyzing the data of 529 A-share listed companies during the years from 2011 to 2018.Several conclusions are reached: government trust relationship promotes the fulfillment of corporate social responsibility, which enhances corporate competitiveness in the long term;government trust relationship promotes the elevation of corporate competitiveness, but weakens the role of corporate social responsibility in enhancing corporate competitiveness. This study can provide certain empirical evidence and policy suggestions for companies to construct a harmonious, clear relationship with the government, reinforce their awareness of fulfilling social responsibility, and elevate their sustainable competitiveness in the new development stage.
作者
杨乐
Yang Le(School of Accountancy,Henan University of Engineering,Zhengzhou 451191,Henan,China)
出处
《征信》
北大核心
2021年第5期13-20,共8页
Credit Reference
基金
国家自然科学基金青年项目(71804042)
教育部人文社会科学基金项目(18YJC630254)
河南省科技厅软科学项目(202400410377)。
关键词
政府信任关系
企业社会责任
企业竞争力
government trust relationship
corporate social responsibility
corporate competitiveness