党组织嵌入与企业社会责任

摘要/Abstract

摘要： 本文利用手工收集的党组织嵌入数据,考察了党组织嵌入对企业社会责任的影响及其机制。研究发现:党组织嵌入显著地提高企业社会责任水平;当党组织嵌入董事会和监事会时,党组织嵌入对企业社会责任的提升作用显著,但当党组织嵌入管理层时,党组织嵌入对企业社会责任的提升作用不显著;市场化程度和内部控制质量正向调节党组织嵌入对企业社会责任的提升作用,即当市场化程度和内部控制质量越高时,党组织嵌入对企业社会责任的提升作用越显著。拓展性检验与分析后发现,党组织嵌入显著地提高国有企业社会责任水平,但党组织嵌入未能显著地提高民营企业社会责任水平。研究结论为完善党组织嵌入机制与深化企业社会责任动因认知提供了重要的启示。

关键词: 党组织嵌入, 党组织治理参与, 企业社会责任

Abstract: This paper examines the impact of Party organization embedding on corporate social responsibility and its mechanism by using the data collected by hand. The results of the study are as follows: (1)The Party organization embedding significantly improves the corporate social responsibility; (2)When the Party organization is embedded in the board of directors and the board of supervisors, the Party organization embedding has a significant role in promoting the corporate social responsibility. When the Party organization is embedded in the management, the role of the Party organization embedding in promoting the corporate social responsibility is not significant; (3)The higher the degree of marketization and the quality of internal control, the more prominent the role of the party organization embedding in promoting the corporate social responsibility. After extensive testing and analysis, it finds that the Party organization embedding significantly promotes the social responsibility of state-owned enterprises, but it fails to significantly promote the social responsibility of private enterprises. The conclusion of the study provides important enlightenment for perfecting the embedded mechanism of the Party organization and deepening the recognition of the corporate social responsibility motivation.

Key words: Party Organization Embedding, Party Organization Governance Participation, Corporate Social Responsibility

中图分类号:

F234.4

于连超, 张卫国, 毕茜. 党组织嵌入与企业社会责任[J]. 财经论丛, 2019, 35(4): 61-70.

YU Lianchao, ZHANG Weiguo, BI Qian. Party Organization Embedding and Corporate Social Responsibility[J]. , 2019, 35(4): 61-70.

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