政商关系与企业社会责任:相得益彰还是欲盖弥彰

发布时间：2018-03-31 08:13

本文选题：社会责任　切入点：寻租　出处：《现代经济探讨》2017年12期

【摘要】：中国民营企业慈善捐赠等社会责任行为正成为向公共权力主体寻租而换取补贴的工具。以2008-2015年中国A股上市民营企业为样本,研究了民营企业借慈善捐赠手段进行寻租对获取政府补贴的影响。研究表明:存在政治关联的民营企业通过社会责任寻租获得的政府补贴更多;市场化程度较高地区的民营企业通过社会责任寻租获得的政府补贴更多;加强信息披露有利于抑制民营企业社会责任寻租效应。研究结果支持了民营企业社会责任行为的工具性特征,其假借慈善捐赠等社会责任行为之名,行欲盖弥彰的政商利益交换关系之实。研究结论对于转型经济下中国社会中建立积极的政商关系并促进企业社会责任行为良性发展具有借鉴意义。
[Abstract]:Social responsibility behavior such as charitable donation of private enterprises in China is becoming a tool for rent-seeking from public power subjects in exchange for subsidies.Based on the sample of Chinese A-share listed private enterprises from 2008 to 2015, this paper studies the effect of rent-seeking by charitable donation on obtaining government subsidies.The research shows that private enterprises with political connection get more government subsidies through social responsibility rent-seeking, private enterprises with higher degree of marketization get more government subsidies through social responsibility rent-seeking.Strengthening information disclosure is helpful to restrain the social responsibility rent-seeking effect of private enterprises.The research results support the instrumental characteristics of social responsibility behavior of private enterprises. Under the guise of charitable donation and other social responsibility behaviors, the private enterprises are trying to establish a clear relationship of exchange of interests between government and business.The conclusion can be used for reference to establish a positive relationship between government and business and to promote the healthy development of corporate social responsibility behavior in China under the transition economy.
【作者单位】：江西师范大学财政金融学院;
【基金】：国家自然科学基金项目“城镇化下低碳城市建设中的碳减排经济政策工具研究”(项目编号:71463028) 江西省软科学项目“鄱阳湖生态经济区新能源产业集群效应研究”(项目编号:20121BBA10022)
【分类号】：D630.1;F270

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