民营企业董事长特征、企业文化与企业慈善捐赠研究
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摘要
以我国沪市A股非金融类民营上市公司为样本,选取样本公司2015-2017年的数据,从企业文化的角度考察企业慈善捐赠的非功利性动机,在此基础上进一步分析具有什么样的任职特征的董事长更容易建立企业慈善文化,以及他们是否通过企业文化,把基于非功利性动机的社会责任思想体现到企业的慈善捐赠行为上。研究结果表明:企业慈善文化显著正向影响企业慈善捐赠行为;董事长是企业创始人,或者董事长在企业中任职时间越长,他们的非功利性慈善捐赠动机就越有可能通过企业文化影响到企业慈善捐赠行为。企业文化在企业董事长与企业慈善捐赠行为之间发挥了部分中介作用。
It exams the influence of corporate cultures on corporate donation behaviors, based on the listed private enterprises in Shanghai from 2015 to 2017.On the base of this,it further exams the influence of the characteristics of the chairmen of boards on corporate cultures, and the mediating effects of corporate cultures between the chairmen and corporate donation behaviors. The research indicates that corporate cultures significantly positively affect corporate charitable donations; the effects are more significant if the chairmen are the funders of the enterprises or the longer of the chairmen serving; corporate cultures are the mediator variables between the chairmen and corporate donation behaviors.
It exams the influence of corporate cultures on corporate donation behaviors, based on the listed private enterprises in Shanghai from 2015 to 2017.On the base of this,it further exams the influence of the characteristics of the chairmen of boards on corporate cultures, and the mediating effects of corporate cultures between the chairmen and corporate donation behaviors. The research indicates that corporate cultures significantly positively affect corporate charitable donations; the effects are more significant if the chairmen are the funders of the enterprises or the longer of the chairmen serving; corporate cultures are the mediator variables between the chairmen and corporate donation behaviors.
引文
[1]高勇强,陈亚静,张云均.“红领巾”还是“绿领巾”:民营企业慈善捐赠动机研究[J].管理世界, 2012,8:106-114.Gao Y Q, Chen Y J, Zhang Y J.“Red Scarf” or “Green Scarf”:The Motivation of Private Enterprises’ Charitable Donation[J]. Management World, 2012,8:106-114.
[2]潘越,翁若宇,刘思义.私心的善意:基于台风中企业慈善捐赠行为的新证据[J].中国工业经济, 2017,5:133-151.Pan Y, Weng R Y, Liu S Y. The Selfish Goodwill:New Evidence from Corporate Philanthropy Typhoon[J]. China Industrial Economics, 2017,5:133-151.
[3]许年行,李哲.高管贫困经历与企业慈善捐赠[J].经济研究, 2016,12:133-146.Xu N X, Li Z. CEOs’ Poverty Experience and Corporate Philanthropy[J]. Economic Research Journal, 2016,12:133-146.
[4] Swanson, D L. Addressing a Theoretical Problem by Reorienting the Corporate Social Performance Model.[J]. Academy of Management Review, 1995, 20(1):43-64.
[5] Zhang, R., Zhu, J., Yue, H., Zhu, C. Corporate Philanthropic Giving, Advertising Intensity and Industry Competition Level[J]. Journal of Business Ethics, 2010(94):39-52.
[6] Porter, M. E., Kramer, M. R. The Competitive Advantage of Corporate Philanthropy[J].Harvard Business Review, 2002, 80(12):56-68.
[7] Godfrey, P. C. The Relationship Between Corporate Philanthropy And Shareholder Wealth:A Risk Management Perspective[J]. Academy of Management Review, 2005,30(4):777-798.
[8]叶艳,李孔岳.企业规模、家族涉入与私营企业捐赠行为——基于战略性动机的研究[J].当代财经, 2017,12:78-86.Ye Y, Li K Y. Enterprise Size, Family Involvement and Private Enterprises’ Donation:A Study of the Strategic Motivation[J]. Contemporary Finance and Economics,2017,12:78-86.
[9] Sánchez, C. M.. Motives for Corporate Philanthropy in El Salvador:Altruism and Political Legitimacy[J]. Journal of Business Ethics, 2000, 27(4):363-375.
[10]唐伟,李晓琼.抑制还是促进——民营企业的社会责任表现与税收规避关系研究[J].科学决策, 2015,10:51-65.Tang W, Li X Q. Restrain or Boost?:A Study on the Relationship between Corporate Social Responsibility and Tax Avoidance[J]. Scienti?c Decision Making, 2015,10:51-65.
[11] Campbell, L., Gulas, C. S., Gruca, T. S. Corporate Giving Behavior and Decision-Maker Social Consciousness[J]. Journal of Business Ethics, 1999, 19(4):375-383.
[12] Petrenko, O. V., Aime, F., Ridge, J. Corporate Social Responsibility or CEO Narcissism?CSR Motivations and Organizational Performance[J]. Strategic Management Journal,2016, 37(2):262-279.
[13] Koehn, D., Ueng, J. Is Philanthropy Being Used by Corporate Wrongdoers to Buy Good Will?[J]. Journal of Management&Governance, 2010, 14(1):1-16.
[14]张建君.竞争—承诺—服从:中国企业慈善捐款的动机[J].管理世界, 2013,9:118-129.Zhang J J. Competition-Promise-Obedience:The Motivation of Charitable Donations of Chinese Enterprises[J].Management World,2013,9:118-143.
[15]戴亦一,潘越,冯舒.中国企业的慈善捐赠是一种“政治献金”吗?——来自市委书记更替的证据[J].经济研究, 2014,2:74-86.Dai Y Y, Pan Y, Feng S. Are Chinese Enterprises’ Donations “Political Contributions”?:Evidence from the Replacements of the Municipal Party Secretaries[J].Economic Research Journal, 2014,2:74-86.
[16]李四海,陈旋,宋献中.穷人的慷慨:一个战略性动机的研究[J].管理世界, 2016,5:116-127.Li S H, Chen X, Song X Z. The Generosity of the Poor:A Study of the Strategic Motivation[J]. Management World, 2016,5:116-127.
[17] Schein, E. H.. Organizational Culture and Leadership-A Dynamic View[M]. San Francisco:Jossey Bass, 1985.
[18]叶陈刚.公司伦理与企业文化[M].复旦大学出版社, 2007.Ye C G. Corporate Ethics and Corporate Culture[M]. Fudan University Press, 2007.
[19] O’Reilly, C., Chatman, J. Culture as Social Control:Corporations, Cults, and Commitment. Research in Organizational Behavior, 1996, 18(1):157-200.
[20]靳小翠.企业文化会影响企业社会责任吗?——来自中国沪市上市公司的经验证据[J].会计研究, 2017,2:56-62.Jin X C. Does Corporate Culture Effect Corporate Social Responsibility? Evidence from Listed Companies in Shanghai Stock Exchange[J]. Accounting Research, 2017,2:56-62.
[21] Anderson, R. C., Reed, D. M.. Founding-Family Ownership and Firm Performance:Evidence from the S&P 500[J]. The Journal of Finance,2003,58(3):1301-1327.
[22]张京心,廖子华,谭劲松.民营企业创始人的离任权力交接与企业成长——基于美的集团的案例研究[J].中国工业经济, 2017,10:174-192.Zhang J X, Liao Z H, Tan J S. Power Handover of Private Enterprises and Enterprise Growth during the Founder’s Departure:A Case Study of Midea Group Co., Ltd[J].China Industrial Economics, 2017,10:174-192.
[23]李新丽,万寿义,张雪梅.企业社会责任能降低股价同步性吗?——基于强制披露企业社会责任报告的准自然实验[J].科学决策,2018, 9:1-27.Li X L,Wan S Y, Zhang X M. Can Corporate Social Responsibility Reduce Stock Prices Synchronicity?:A Quasi-Nature Experiment of the Mandatory[J]. Scienti?c Decision Making, 2018,9:1-27.
[2]潘越,翁若宇,刘思义.私心的善意:基于台风中企业慈善捐赠行为的新证据[J].中国工业经济, 2017,5:133-151.Pan Y, Weng R Y, Liu S Y. The Selfish Goodwill:New Evidence from Corporate Philanthropy Typhoon[J]. China Industrial Economics, 2017,5:133-151.
[3]许年行,李哲.高管贫困经历与企业慈善捐赠[J].经济研究, 2016,12:133-146.Xu N X, Li Z. CEOs’ Poverty Experience and Corporate Philanthropy[J]. Economic Research Journal, 2016,12:133-146.
[4] Swanson, D L. Addressing a Theoretical Problem by Reorienting the Corporate Social Performance Model.[J]. Academy of Management Review, 1995, 20(1):43-64.
[5] Zhang, R., Zhu, J., Yue, H., Zhu, C. Corporate Philanthropic Giving, Advertising Intensity and Industry Competition Level[J]. Journal of Business Ethics, 2010(94):39-52.
[6] Porter, M. E., Kramer, M. R. The Competitive Advantage of Corporate Philanthropy[J].Harvard Business Review, 2002, 80(12):56-68.
[7] Godfrey, P. C. The Relationship Between Corporate Philanthropy And Shareholder Wealth:A Risk Management Perspective[J]. Academy of Management Review, 2005,30(4):777-798.
[8]叶艳,李孔岳.企业规模、家族涉入与私营企业捐赠行为——基于战略性动机的研究[J].当代财经, 2017,12:78-86.Ye Y, Li K Y. Enterprise Size, Family Involvement and Private Enterprises’ Donation:A Study of the Strategic Motivation[J]. Contemporary Finance and Economics,2017,12:78-86.
[9] Sánchez, C. M.. Motives for Corporate Philanthropy in El Salvador:Altruism and Political Legitimacy[J]. Journal of Business Ethics, 2000, 27(4):363-375.
[10]唐伟,李晓琼.抑制还是促进——民营企业的社会责任表现与税收规避关系研究[J].科学决策, 2015,10:51-65.Tang W, Li X Q. Restrain or Boost?:A Study on the Relationship between Corporate Social Responsibility and Tax Avoidance[J]. Scienti?c Decision Making, 2015,10:51-65.
[11] Campbell, L., Gulas, C. S., Gruca, T. S. Corporate Giving Behavior and Decision-Maker Social Consciousness[J]. Journal of Business Ethics, 1999, 19(4):375-383.
[12] Petrenko, O. V., Aime, F., Ridge, J. Corporate Social Responsibility or CEO Narcissism?CSR Motivations and Organizational Performance[J]. Strategic Management Journal,2016, 37(2):262-279.
[13] Koehn, D., Ueng, J. Is Philanthropy Being Used by Corporate Wrongdoers to Buy Good Will?[J]. Journal of Management&Governance, 2010, 14(1):1-16.
[14]张建君.竞争—承诺—服从:中国企业慈善捐款的动机[J].管理世界, 2013,9:118-129.Zhang J J. Competition-Promise-Obedience:The Motivation of Charitable Donations of Chinese Enterprises[J].Management World,2013,9:118-143.
[15]戴亦一,潘越,冯舒.中国企业的慈善捐赠是一种“政治献金”吗?——来自市委书记更替的证据[J].经济研究, 2014,2:74-86.Dai Y Y, Pan Y, Feng S. Are Chinese Enterprises’ Donations “Political Contributions”?:Evidence from the Replacements of the Municipal Party Secretaries[J].Economic Research Journal, 2014,2:74-86.
[16]李四海,陈旋,宋献中.穷人的慷慨:一个战略性动机的研究[J].管理世界, 2016,5:116-127.Li S H, Chen X, Song X Z. The Generosity of the Poor:A Study of the Strategic Motivation[J]. Management World, 2016,5:116-127.
[17] Schein, E. H.. Organizational Culture and Leadership-A Dynamic View[M]. San Francisco:Jossey Bass, 1985.
[18]叶陈刚.公司伦理与企业文化[M].复旦大学出版社, 2007.Ye C G. Corporate Ethics and Corporate Culture[M]. Fudan University Press, 2007.
[19] O’Reilly, C., Chatman, J. Culture as Social Control:Corporations, Cults, and Commitment. Research in Organizational Behavior, 1996, 18(1):157-200.
[20]靳小翠.企业文化会影响企业社会责任吗?——来自中国沪市上市公司的经验证据[J].会计研究, 2017,2:56-62.Jin X C. Does Corporate Culture Effect Corporate Social Responsibility? Evidence from Listed Companies in Shanghai Stock Exchange[J]. Accounting Research, 2017,2:56-62.
[21] Anderson, R. C., Reed, D. M.. Founding-Family Ownership and Firm Performance:Evidence from the S&P 500[J]. The Journal of Finance,2003,58(3):1301-1327.
[22]张京心,廖子华,谭劲松.民营企业创始人的离任权力交接与企业成长——基于美的集团的案例研究[J].中国工业经济, 2017,10:174-192.Zhang J X, Liao Z H, Tan J S. Power Handover of Private Enterprises and Enterprise Growth during the Founder’s Departure:A Case Study of Midea Group Co., Ltd[J].China Industrial Economics, 2017,10:174-192.
[23]李新丽,万寿义,张雪梅.企业社会责任能降低股价同步性吗?——基于强制披露企业社会责任报告的准自然实验[J].科学决策,2018, 9:1-27.Li X L,Wan S Y, Zhang X M. Can Corporate Social Responsibility Reduce Stock Prices Synchronicity?:A Quasi-Nature Experiment of the Mandatory[J]. Scienti?c Decision Making, 2018,9:1-27.
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