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履行社会责任内外有别吗?——家族治理转型的视角
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TitleAre there any differences in Fulfilling Internal and External Corporate Social Responsibility?  
作者马骏 何轩  
AuthorMa Jun and He Xuan  
作者单位中山大学管理学院;广东外语外贸大学 
OrganizationSun Yat-Sen Business School, Sun Yat-Sen University;Non-state-owned Economy Development Research Center, Guangdong University of Foreign Studies 
作者Emailasdalx123@126.com;hinland@163.com 
中文关键词家族涉入 内部社会责任 外部社会责任 家族治理 企业绩效 
Key WordsFamily Involvement; Internal Corporate Social Responsibility; External Corporate Social Responsibility; Family Governance; Firm Performance 
内容提要家族企业具有强大的内聚力和排他性,遵循的是“差序格局”原则,在其成长和转型背景下,这一原则影响着企业的行为和绩效特征。基于代理理论和社会情感财富理论,本文考察了家族涉入、企业社会责任承担和企业绩效之间的相互关系。利用第九次全国私营企业调查数据,本文发现:第一,家族涉入形成的非对称利他主义和裙带关系抑制了企业对内部社会责任的投入,但没有显著提升企业对外部社会责任的投入。进一步,家族正式治理机制一方面能够弱化家族涉入对内部社会责任承担的不利影响,同时能够加强家族涉入对外部社会责任承担的激励作用。第二,家族内部社会责任和外部社会责任的投入不仅能够独立发挥作用,它们对绩效的提升还具有协同作用。以上结论意味着,家族涉入会通过两种社会责任的履行间接影响企业的绩效水平,此时,正式治理能够通过“减弱家族涉入对内部社会责任承担的不利影响”以及“强化家族涉入对外部社会责任投入的激励作用”来保证家族企业的绩效成长。本文研究揭示出家族企业治理转型的积极意义,超越传统的裙带关系、家长制权威以及家族意志对于企业的干预,是家族企业提升治理效率、积极履行社会责任并保持持久竞争优势的关键所在。 
AbstractFamily business have a strong power of cohesion and exclusivity, who follows the pattern of difference sequence. In the background of growth and transformation, this principle affects the behavior and performance of family business. Based on agency theory and socio-emotional wealth theory, this paper studies the interrelationship between family involvement, corporate social responsibility and firm performance. Using the Ninth National Private Enterprise Survey data, this paper found that: First, asymmetric altruism and nepotism caused by family involvement inhibit the investment of family business’s internal corporate social responsibility, while do not significantly enhance the investment of family business’s external social responsibility. Moreover, the family formal governance can weaken the negative influence of family involvement and internal social responsibility, it can also strengthen the incentive role of family involvement in external social responsibility. Second, the investment of internal social responsibility and external social responsibility can not only play an independent role, but also they have a complementary role in improving firm performance. The conclusions above mean that the family involvement will indirectly affect firm performance through the fulfillment of two kinds of corporate social responsibility. Family formal governance can ensure the ensure the growth of firm performance by weakening the negative impacts of family involvement and internal social responsibility while strengthening the investment incentives of family involvement to external social responsibility. This paper reveals the positive significance of the governance transformation of family business: It is the key to enhance governance efficiency, actively fulfill social responsibility and maintain a lasting competitive advantage that family business could beyond the intervention of the traditional nepotism, patriarchal authority and family will. 
文章编号WP1296 
登载时间2018-10-10 
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