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国有企业和民营企业在社会责任履行方面的表现很容易引起人们的困惑。鉴于此,本文以中国社会科学院发布的2011年中国企业社会责任发展指数为研究样本,系统地考察了股权性质、治理环境、行业特征和经营规模等因素(尤其是股权性质)对企业社会责任履行程度的影响。我们的主要发现是,中央国企的社会责任履行程度要明显地高于民营企业(但这种效果主要是由中央国企的经营规模较大所致),而民营企业的社会责任履行程度又明显地高于地方国企;民营企业的社会责任履行更具有“战略慈善”的视角,其对经济动机的考虑更加明显:如果民营企业所处行业的竞争越不激烈,或者是民营企业处于产品与消费者直接接触的行业,此时,其社会责任的履行程度就越高,但是在中央国企和地方国企中,我们并未发现这些现象。本文的研究发现可以使我们更好地认清国有企业和民营企业,以及中央国企和地方国企在社会责任履行方面存在的显著差异。
The performance of state-owned enterprises and private-owned enterprises in the performance of social responsibility can easily arouse people’s confusion. In view of this, this article takes the 2011 China Corporate Social Responsibility Development Index published by the Chinese Academy of Social Sciences as a sample to systematically examine the performance of corporate social responsibility such as the nature of equity, governance environment, industry characteristics and scale of operation (especially the nature of equity) Degree of impact. Our main finding is that the performance of the state-owned enterprises in the central SOEs is obviously higher than that of the private enterprises (but this effect is mainly caused by the large-scale operation of the state-owned SOEs), and the degree of social responsibility fulfillment by private enterprises is obviously Higher than the local state-owned enterprises; the performance of private enterprises is more “strategic philanthropy ” perspective, the economic motivation is more obvious: If the competition in the private sector where the less competitive industries, or private enterprises in products and Industries directly contacted by consumers are more likely to fulfill their social responsibilities at this time. However, we do not find these phenomena in the central state-owned enterprises and local state-owned enterprises. The findings of this study will enable us to better understand the significant differences between state-owned and private-owned enterprises and between the state-owned and state-owned SOEs in their performance of social responsibility.