摘要
金融科技利用科学技术发展推动金融系统焕发新生,为促进企业履行社会责任提供了可能。基于2011—2019年上市公司数据集,实证检验金融科技对企业履行社会责任的影响。结果表明:(1)金融科技有助于企业承担社会责任,且对地区市场化程度较低、国有性质和中西部地区企业的社会责任影响程度更为显著;(2)企业创新程度的增强以及企业非效率投资的减少是推动企业社会责任承担的中介渠道,能够扩大金融科技的影响水平。
Fintech drives the rejuvenation of the financial system and offers the potential to promote the social responsibility performed by corporations.Based on a dataset of listed companies from 2011-2019,empirically examines the impact of Fintech on corporate social responsibility.The findings show that:(1)Fintech will help enterprises to take up social responsibility,and the degree of impact on social responsibility is more significant for enterprises with a lower degree of regional marketization,state-owned nature and central and western regions.(2)The increase in the degree of enterprise innovation and the reduction of inefficient corporate investment are intermediary channels to promote the social responsibility of enterprises,which can expand the level of impact of Fintech.
作者
杨佳昀
欧阳日辉
Yang Jiayun;OuYang Rihui(School of Economics,Central University of Finance and Economics,Beijing 100081,China;China Institute of Internet Economics,Central University of Finance and Economics Beijing 100081,China)
出处
《金融理论探索》
2023年第4期60-70,共11页
Exploration of Financial Theory
关键词
金融科技
企业社会责任
投资效率
研发投入
Fintech
corporate social responsibility
investment efficiency
R&D investment