财经论丛 ›› 2020, Vol. 36 ›› Issue (4): 73-83.

• 财务与会计 • 上一篇    下一篇

混合所有制企业社会责任与创新关系研究——基于董事会群体断裂带视角

鲁瑛均1, 耿云江2   

  1. 1.上海对外经贸大学会计学院,上海 201620;
    2.东北财经大学会计学院,辽宁 大连 116025)
  • 收稿日期:2019-09-04 出版日期:2020-04-10 发布日期:2020-04-28
  • 作者简介:鲁瑛均(1977-),女,山东烟台人,上海对外经贸大学会计学院副教授,博士;
    耿云江(1977-),女,山东青州人,东北财经大学会计学院副教授,博士。
  • 基金资助:
    教育部人文社会科学研究青年基金资助项目(16YJC790069)

Corporate Social Responsibility and Innovation of Mixed-ownership Enterprises——A Perspective from Board Group Faultlines

LU Yingjun1, GENG Yunjiang2   

  1. 1.School of Accounting, Shanghai University of International Business and Economics, Shanghai 201620, China;
    2.School of Accounting, Dongbei University of Finance and Economics, Dalian 116025, China
  • Received:2019-09-04 Online:2020-04-10 Published:2020-04-28

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。

关键词: 混合所有制, 企业社会责任, 企业创新, 董事会群体断裂带

Abstract: 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.

Key words: Mixed-ownership, Corporate Social Responsibility, Innovation, Board Group Faultlines

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