私营企业家-员工收入差距、社会资本与企业慈善捐赠——基于企业异质性视角

发布时间：2018-09-06 09:56

【摘要】：主流文献发现组织特征和制度特征都可以解释企业的慈善捐赠行为,企业家作为企业的实际决策者,其个人特征是否会影响企业的慈善捐赠?本文利用2012年全国私营企业调查数据,实证检验了私营企业家-员工收入差距、企业家社会资本对企业慈善捐赠水平的影响。结果发现:私营企业家-员工收入差距与企业慈善捐赠呈现"倒U型"特征,随着收入差距的扩大,企业慈善捐赠先提高后降低,体现了锦标赛理论与行为理论的有机统一;企业家政治身份、行业身份、受教育程度等社会资本与企业慈善捐赠水平显著正相关;私营企业家-员工收入差距与企业慈善捐赠的"倒U型"关系、企业家文化程度与企业慈善捐赠的正相关关系会受到企业异质性特征的影响。这些结论在一系列稳健性检验中仍然成立。本研究对于深入理解私营企业慈善捐赠背后的原因以及推动我国私营企业慈善捐赠事业的发展具有一定的政策含义,同时对私营企业的经营实践也有一定的参考意义。
[Abstract]:The main literature found that the organizational characteristics and institutional characteristics can explain the charitable donation behavior of enterprises, entrepreneurs as the actual decision makers of enterprises, whether their personal characteristics will affect the philanthropic donations of enterprises? Based on the data of the national private enterprise survey in 2012, this paper empirically examines the influence of the income gap between private entrepreneurs and employees and the social capital of entrepreneurs on the level of corporate charitable donation. The results show that the income gap between private entrepreneurs and employees and corporate charitable donation show "inverted U-shaped" characteristics. With the expansion of income gap, corporate charitable donation increases first and then decreases, which reflects the organic unity of the theory of championship and the theory of behavior. Social capital, such as entrepreneur's political identity, industry identity, education level and so on, were positively correlated with the level of corporate charitable donation, and the "inverted U" relationship between the income gap between private entrepreneur and employee and corporate charitable donation. The positive correlation between entrepreneur culture and corporate charitable donation will be influenced by the heterogeneity of enterprise. These conclusions are still valid in a series of robustness tests. This study has some policy implications for understanding the reasons behind private enterprise charitable donation and promoting the development of private enterprise charitable donation in China, and also has certain reference significance for private enterprise management practice.
【作者单位】：暨南大学产业经济研究院;
【分类号】：F272.92;F270;F276.5

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