民营企业高管政治激励与社会责任“迎合”行为研究

Study on Political Incentive and Corporate Social Responsibility(CSP) “Catering” Behavior of Senior Executives in Private Enterprises

摘要:

我国民营企业社会责任表现整体水平较低，并存在“两极合流”的现象。本文以高管政治身份为研究切入点，分析民营企业社会责任“迎合”行为。研究发现：①高管政治身份显著促进了民营企业的超额社会责任表现，但同时并未显著抑制企业社会责任履行中存在的不足。证实民营企业社会责任履行存在“迎合倾向”，是一项“象征性”或“策略性”行为，回答了“两极合流”现象的成因。②薪酬差距激励会削弱高管政治身份与民营企业超额社会责任表现之间的正相关关系。表明薪酬激励对高管政治身份的“政府干预”倾向具有治理效应。③高管过度自信则在政治身份与民营企业超额社会责任表现之间发挥着正向调节效应。上述研究揭示新型政商关系的建立对民营企业社会责任履行良性机制的构建具有十分重要的意义。

Abstract:

The overall social responsibility level of private enterprises in China is low and there is a phenomenon of “confluence of two poles”. Based on the political identity of senior executives, the “catering “behavior of corporate social responsibility is analyzed. The research finds that the political identity of senior executives significantly promotes the CSP overinvestment of private enterprises, but does not significantly inhibit insufficient investment of social responsibility. It proves that there is a "catering tendency" in the social responsibility fulfillment of private enterprises,and that the fulfillment of social responsibility is a “symbolic”or “strategic” behavior. The empirical research has explained the phenomenon of "two-poles confluence". Further studies finds that pay gap weakens the positive correlation between executive’s political identity and CSP overinvestment of private enterprises. It shows that salary incentive has governance effect on "government intervention" of political identity. Empirical studies further indicates that executive’s overconfidence plays a positive regulating effect between political identity and CSP overinvestment. The above research reveals that the establishment of a new relationship between government and business is of great significance to the construction of a benign mechanism for private enterprises to fulfill their social responsibilities.