摘要
基于利益相关者理论、资源基础理论和信号传递理论,选取2010-2018年上市公司为研究样本,考察企业社会责任与创新绩效的内在联系与作用机制。实证结果表明,企业社会责任显著促进了创新绩效产出,且政府嵌入通过提高审计质量与发挥社会资本联结利益相关主体的功能,正向调节企业社会责任和创新绩效的关系。该结论在纳入企业关系网络引致的创新协同效应和攀比效应后仍然成立。为了进一步把握第三次分配带来的时代红利,提出了积极发挥企业社会责任工具性、明晰政企权责关系和突出政府调控作用等对策建议。
Based on Stakeholder Theory, Resource-based View and Signaling Theory, this paper takes the listed companies from the year of 2010 to 2018 as the sample to explore the internal relationship and mechanism between Corporate Social Responsibility(CSR) and innovation performance. The results have shown that CSR can promote innovation performance, and government adjustment efficiency plays a positive moderating role between them by improving audit quality and utilizing social capital to connect stakeholders. The conclusions above are robust to consider the synergetic and bandwagon effect of innovation caused by enterprise network. In order to further exploit the benefits of the third distribution, this paper puts forward relative suggestions such as developing the instrumentality of CSR, clarifying the responsibility between government and enterprise and highlighting the function of regulation by government.
作者
卢建川
罗崇佳
LU Jian-chuan;LUO Chong-jia(School of Mathematics and Information Science/Key Laboratory of Mathematics and Interdisciplinary Sciences of the Guangdong Higher Education Institutes,Guangzhou University,Guangzhou 510006,China;School of Economics,Renmin University of China,Beijing 100872,China)
出处
《广州大学学报（自然科学版）》
CAS
2022年第3期37-47,66,共12页
Journal of Guangzhou University:Natural Science Edition
基金
中国人民大学2020年度“中央高校建设世界一流大学(学科)和特色发展引导专项资金”资助项目
中国人民大学2021年“案例中国”资助项目(RUCCX2021146)。
关键词
企业社会责任
政府嵌入效率
创新绩效
调节效应
第三次分配
corporate social responsibility
government adjustment efficiency
innovation performance
moderating effect
the third distribution
