企业所有制属性及其社会责任

Corporate Ownership and Its Social Responsibility

我国的基本经济制度决定了我国所有制形式和市场经济体制与西方社会具有较大的差异性,为此,企业社会责任的理论基础和践行政策也将呈现出中国特色。理论界关于这类研究大多缺乏马克思主义政治经济学的理论深度和中国特色的现实逻辑。因此,本文基于马克思主义政治经济学视角,立足于共同富裕的最终目标,从基本经济制度角度挖掘了企业社会责任问题的深刻制度原因,在此基础上细致地考察了企业所有制性质和企业社会责任履行的内在理论逻辑关系,提出既符合马克思主义政治经济学的一般理论逻辑,也符合中国特色社会主义经济实践的理论推论,并利用我国2009-2018年沪深两市A股中披露企业社会责任信息的上市企业作为研究样本进行实证检验。结果表明:(1)在总体上,国有企业社会责任履行的程度高于民营企业,且国有持股占比越高企业社会责任履行得越好,表明我国国有企业在提升企业社会责任履行水平方面起到决定性作用;(2)在支柱性产业的支撑行业中,国有企业社会责任履行的水平最高,在竞争性领域中国有企业社会责任履行的水平有待提高,说明企业社会责任履行的程度是分层次的,在不同行业领域具有差异性;(3)处于较高发展阶段和较为成熟的民营企业,其企业社会责任的履行水平较高,有些较之国有企业社会责任履行得更好,而发展中的民营企业社会责任履行水平则不高,证明我国民营企业也会较好地履行社会责任,同时也存在社会责任弱化等方面问题。

China's basic economic system determines that China's form of ownership and market economic system are quite different from western society.Therefore,the theoretical basis and practical policies of corporate social responsibility will also show Chinese characteristics.Most of these studies in the theoretical circle lack the theoretical depth of Marxist political economy and the practical logic with Chinese characteristics.Therefore,based on the perspective of Marxist political economy and the ultimate goal of common prosperity,this paper explores the profound institutional reasons for the problem of corporate social responsibility from the perspective of basic economic system,and carefully investigates the internal theoretical and logical relationship between the nature of corporate ownership and the performance of corporate social responsibility.This paper puts forward the theoretical inference that is not only in line with the general theoretical logic of Marxist political economics,but also in line with the economic practice of socialism with Chinese characteristics,and uses the listed enterprises that disclosed corporate social responsibility information in Shanghai and Shenzhen A shares from 2009 to 2018 as the research sample for empirical research.The results show that:(1)On the whole,the degree of social responsibility performance of state-owned enterprises is higher than that of private enterprises,and the higher the proportion of state-owned shares,the better the performance of corporate social responsibility,indicating that China's state-owned enterprises play a decisive role in improving the level of corporate social responsibility performance;(2)Among the supporting industries of pillar industries,state-owned enterprises have the highest level of social responsibility performance,and in the competitive field,the level of corporate social responsibility performance in China needs to be improved,which shows that the degree of corporate social responsibility performance is hierarchical and different in different industries;(3)Private enterprises at a higher development stage and more mature have a higher level of corporate social responsibility performance,some of which are better than state-owned enterprises,while the level of social responsibility performance of developing private enterprises is not high,which proves that China's private enterprises will also better perform social responsibility,and there are also problems such as weakening social responsibility.