摘要
基于利益相关者理论视角,利用3 759家全国私营企业样本,区分内外部利益相关者,探究家族企业在承担内外部社会责任上的行为表现及不同发展阶段承担内外部社会责任的行为模式,结果表明:(1)家族涉入会提高企业外部慈善捐赠投入,但会抑制企业内部员工福利投入。(2)相比成熟期企业,新创企业家族涉入与外部慈善捐赠的正向关系更强,而与员工福利投入的负向关系没有改变。(3)企业家的人力资本越强,家族涉入与员工福利投入的负向关系越会减弱。在对样本选择、替代变量等问题进行稳健性检验后,结果保持稳定。研究揭示家族企业在承担内外部社会责任时遵循不同的行为逻辑,并且,优先遵循"惠外"的行为模式。
Based on the perspective of stakeholder theory,the study distinguished internal and external social responsibilities according to whether there was a formal contractual relationship or not.We chose 3 759 private enterprises as the sample and explored the effects of family involvement on internal and external social responsibilities and the behavior patterns of internal and external social responsibilities at different stages of development.The results show:firstly,family involvement increases external charitable donation,but it inhibits enterprises’internal staff welfare investment.Secondly,compared to mature enterprises,the positive relationship between family involvement and charitable donations becomes stronger in newly-built enterprises,but the negative relationship between family involvement and staff welfare is not changed.At last,when the human capital of entrepreneurs is stronger,the negative relationship between family involvement and staff welfare becomes weaker.After controlling the sample selection bias and substitute variable,our conclusions are still robust.The results reveal that family enterprises follow different behavioral logic when they undertake internal and external social responsibilities,and tend to give priority to external social responsibility.
作者
叶艳
李孔岳
胡桂梅
YE Yan;LI Kongyue;HU Guimei(Business School,Sun Yat-sen University,Guangzhou Guangdong 510275,China)
出处
《北京理工大学学报（社会科学版）》
CSSCI
北大核心
2019年第3期76-85,共10页
Journal of Beijing Institute of Technology：Social Sciences Edition
基金
国家自然科学基金资助项目(71272204)
关键词
家族涉入
内部社会责任
外部社会责任
社会责任扩展模型
family involvement
internal social responsibility
external social responsibility
the expansion model of corporate social responsibility
