摘要
本文借助十八大掀起的一系列反腐行动作为外生冲击,重点考察了反腐败对企业非经济绩效(社会责任绩效)的影响。研究发现:反腐败提升了企业的社会责任绩效;且在此过程中,企业的"掩饰动机"和"资源释放效应"可能发挥了主导作用。进一步研究还发现,在当前反腐败的背景下,增加环境保护、消费者权利保护以及加强制度建设与改善可能成为企业提升自身社会责任的主要途径。本文为反腐败的实施成效提供了微观角度的实证证据,为"反腐有利论"提供了基于企业社会责任的证据。
This paper studies the impact of anti-corruption on firms non-financial performance(corporate social responsibility).The results show that anti-corruption can improve the corporate social responsibility.And in this process the corporate s“disguise motivation”and“resource release effect”may play a leading role.Further study also finds that impoving environmental protection and consumer rights protection and strengthening the system construction may become firm s major means to enhance their social responsibility under the background of anti-corruption.This study provides micro-level evidence for the implementation effects of anti-corruption and a new perspective about the effects of anti-corruption on the economic development.
作者
李追阳
LI Zhuiyang(Economics and Management School,Wuhan University,Wuhan 430072,China)
出处
《财经论丛》
CSSCI
北大核心
2018年第9期66-75,共10页
Collected Essays on Finance and Economics
关键词
反腐败
社会责任
声誉说
政治说
Anti-Corruption
Corporate Social Responsibility
Reputation Theory
Political Theory
