暨南学报(哲学社会科学版)

作者：淦未宇

单位：西南政法大学商学院副教授。

关键词：企业社会责任,儒家传统,主观社会经济地位,慈善捐赠,非正式制度

基金：国家自然科学基金项目“地区腐败、政治迎合与企业资本投资取向:理论逻辑与实证检验”(71802169);国家自然科学基金项目“儒家文化、隐性规范与企业创新:基于认知烙印与伦理约束双重视角的研究”(71972017);重庆市社科规划一般项目“高管海外经历与企业创新决策:理论逻辑与经验证据”(2019YBGL058)。

本文从非正式制度视角考察儒家文化及其隐性价值规范对企业社会责任履行的影响。利用2012年全国第十次私营企业抽样调查数据实证研究发现,儒家倡导的“达则兼济天下”的思想显著影响了现代企业社会责任履行。企业所在地区的儒家文化强度越高,其社会责任履行质量越好,即表现为更高的慈善捐赠水平和更强的环境保护力度,且更积极地参与民间公益组织合作。进一步检验表明,企业家主观社会经济地位会显著影响儒家文化的作用效果,企业家主观社会经济地位的提升增强了儒家文化对企业社会责任履行质量的促进作用。一系列稳健性检验后实证结论依然成立。研究将外部非正式制度与内部企业家主观社会经济地位纳入统一分析框架,拓展了对新兴市场国家“弱制度”情景下企业社会责任影响因素的理解,同时也从微观企业层面深化了对儒家文化经济后果的理论认知。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家自然科学基金项目“地区腐败、政治迎合与企业资本投资取向:理论逻辑与实证检验”(71802169);国家自然科学基金项目“儒家文化、隐性规范与企业创新:基于认知烙印与伦理约束双重视角的研究”(71972017);重庆市社科规划一般项目“高管海外经历与企业创新决策:理论逻辑与经验证据”(2019YBGL058)。"],"article":{"keywordList_cn":["慈善捐赠","非正式制度","企业社会责任","儒家传统","主观社会经济地位"],"juan":"43","zhaiyao_cn":"本文从非正式制度视角考察儒家文化及其隐性价值规范对企业社会责任履行的影响。利用2012年全国第十次私营企业抽样调查数据实证研究发现,儒家倡导的“达则兼济天下”的思想显著影响了现代企业社会责任履行。企业所在地区的儒家文化强度越高,其社会责任履行质量越好,即表现为更高的慈善捐赠水平和更强的环境保护力度,且更积极地参与民间公益组织合作。进一步检验表明,企业家主观社会经济地位会显著影响儒家文化的作用效果,企业家主观社会经济地位的提升增强了儒家文化对企业社会责任履行质量的促进作用。一系列稳健性检验后实证结论依然成立。研究将外部非正式制度与内部企业家主观社会经济地位纳入统一分析框架,拓展了对新兴市场国家“弱制度”情景下企业社会责任影响因素的理解,同时也从微观企业层面深化了对儒家文化经济后果的理论认知。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6514","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6514","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2021/V43/I1/115","qi":"1","id":6514,"nian":2021,"bianHao":"2021-1-115","zuoZheEn_L":"GAN Weiyu","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2021","shouCiFaBuRiQi":"2020-12-23","qiShiYe":"115","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2021/V43/I1","lanMu_cn":"历史文化与社会","pdfSize":"1364","zuoZhe_CN":"淦未宇","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6514","title_cn":"儒家文化对企业社会责任的影响:基于第十次全国私营企业抽样调查的实证检验","jieShuYe":"132","keywordList_en":["confucian","corporate philanthropy","corporate social responsibility","informal institution","subjective socioeconomic status"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6514","zhaiyao_en":"This paper examines the effect of Confucian and its implicit value norms on corporate social responsibility. 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