文化企业家价值偏好对文化企业社会责任承担的影响——基于我国上市文化企业公开数据的分析
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摘要
文化企业家的价值偏好对企业的战略决策和生产运营产生直接的影响,决定了文化企业社会责任承担的偏倚和发展方向,在一定程度上也关乎整个社会的价值观形成。采用上市文化企业公开数据研究文化企业家价值偏好对文化企业经济责任、法律责任、慈善责任和社会价值导向责任四个方面社会责任承担的影响的结果表明:不同类型的文化企业家的价值偏好对企业社会责任承担的影响存在明显差异;文化企业家的价值偏好对企业经济责任承担的影响呈现"U"型特征;文化价值偏好值越大,对企业社会价值导向责任和慈善责任承担的影响越显著;但偏好值的大小对企业法律责任的承担无显著的影响。建议文化企业家应从本民族精神文化中汲取精华,建立自己的价值观体系,更好地承担企业社会责任。
The value preference of cultural entrepreneurs has a direct impact on the strategic decision-making and production and operation of the company,and determines the bias and development direction of cultural social responsibility,which,to some extent,relates to the value formation of the whole society. Based on the public data of listed cultural enterprises,this paper studies the influence of cultural entrepreneur's value preference on the economic responsibility,legal responsibility,charity responsibility and social value orientation of cultural enterprises. The results show that significant differences exist in the influence of different types of cultural entrepreneurs ' value preference on corporate social responsibility; the influence of the value preference of cultural entrepreneurs on the economic responsibility of enterprises presents the"U"shape; the larger the value of cultural value preference,the more significant the impact on social value orientation and charity responsibility; however,the size of preference value has no significant impact on the bearing of corporate legal responsibility. The paper suggests that cultural entrepreneurs draw the essence from their own national spiritual culture,establish their own value system,and better undertake corporate social responsibility.
The value preference of cultural entrepreneurs has a direct impact on the strategic decision-making and production and operation of the company,and determines the bias and development direction of cultural social responsibility,which,to some extent,relates to the value formation of the whole society. Based on the public data of listed cultural enterprises,this paper studies the influence of cultural entrepreneur's value preference on the economic responsibility,legal responsibility,charity responsibility and social value orientation of cultural enterprises. The results show that significant differences exist in the influence of different types of cultural entrepreneurs ' value preference on corporate social responsibility; the influence of the value preference of cultural entrepreneurs on the economic responsibility of enterprises presents the"U"shape; the larger the value of cultural value preference,the more significant the impact on social value orientation and charity responsibility; however,the size of preference value has no significant impact on the bearing of corporate legal responsibility. The paper suggests that cultural entrepreneurs draw the essence from their own national spiritual culture,establish their own value system,and better undertake corporate social responsibility.
引文
[1]戴维·思罗斯比.经济学与文化[M].王志标,张峥嵘,译.北京:中国人民大学出版社,2011:27-33,111.
[2] VELTHUIS O. Art markets[J]//second ed. TOWSE R. A handbook of cultural economics. Aldershot:Edward El-gar Publishing,2011:25-34.
[3]艾庆庆,杨蕙馨.文化企业的社会责任:文化与经济互动的视角[J].山东社会科学,2013(1):128-133.
[4] ULLMANN A. Date in search of a theory:A critical examination of the relationship among social performance,social disclosure and economic performance[J]. Academy of management review,1985,10(5):78-89.
[5]秦磊,李东红.企业家价值偏好对企业家活动配置选择的影响[J].经济问题探索,2011(5):92-96.
[6]孙美堂.从价值到文化价值——文化价值的学科意义与现实意义[J].学术研究,2005,3(7):44-49.
[7] CARROLL A B. Business and society:Ethics and stake holder management[M]. 2nd ed. Cincinnat:South-Western Publishing Co,1993:18.
[8]卢代富.国外企业社会责任界说述评[J].现代法学,2001,23(3):137-144.
[9]哈耶克.哈耶克论文集——诺贝尔经济学奖获奖者学术精品自选集[M].邓正来,译.北京:首都经贸大学出版社,2001:277-278.
[10] DONALD C Hambrick. Upper echelons:The organization as a reflection of its top managers[J]. Social science electronic publishing,1984,9(2):193-206.
[11] KENNETH E Aupperle. An empirical examination of the relationship between corporate social responsibility and profitability[J]. Academy of management journal,1985,28(2):446-463.
[12] POSNER B Z,SCHMIDT W H. Values and the American manager:An update updated[J]. California management review,1992,34(3):83-90.
[13] CHAU LL,SIU W. Ethical decision-making in corporate entrepreneurial organizations[J]. Journal of business ethics,2000,5(23):364-375.
[14]杨鑫.从个体特征到企业绩效[J].管理学报,2011(2):220-232.
[15] IBRAHIM N A,ANGELIDIS J A. Corporate social responsibility:A comparative analysis of perceptions of top executives and business students[J]. The mid-atlantic journal of business,1993,29(3):303-314.
[16]杨帆,石金涛,吴治国.中国管理者企业社会责任导向研究——基于长三角都市圈的实证分析[J].管理评论,2009(4):121-128.
[17] BRAYMER S,MILLINGTON A. Profit maximization VS. Agency:An analysis of charitable giving by UK firms[J]Cambridge journal of economics,2005,29(1):517-534.
[18]科特勒,姜文波.企业的社会责任:通过公益事业拓展更多的商业机会[M].北京:机械工业出版社,2006:2.
[19]龙静云,戴圣鹏.论企业的慈善责任[J].伦理学研究,2010(4):35-39.
[20]沈洪涛.公司特征与公司社会责任信息披露——来自我国上市公司的经营证据[J].会计研究,2007,31(3):9-16.
[21] BIRD,R. et al. What corporate social responsibility activities are valued by the market?[J]. Journal of business ethics,2007,76(2):189-206.
[22]郭冠清.价值模式和伦理模式对经济增长的影响[J].经济与管理研究,2007(2):71-75.
[23]山立威,甘犁,郑涛.公司捐款与经济动机——汶川地震后中国上市公司捐款的实证研究[J].经济研究,2008(11):32-36.
(1)由于企业当年度的利润值为负,故产生负值,因而在企业价值偏好判别过程中,取其绝对值以表明企业虽利润不高,但仍承担了企业社会责任。
[2] VELTHUIS O. Art markets[J]//second ed. TOWSE R. A handbook of cultural economics. Aldershot:Edward El-gar Publishing,2011:25-34.
[3]艾庆庆,杨蕙馨.文化企业的社会责任:文化与经济互动的视角[J].山东社会科学,2013(1):128-133.
[4] ULLMANN A. Date in search of a theory:A critical examination of the relationship among social performance,social disclosure and economic performance[J]. Academy of management review,1985,10(5):78-89.
[5]秦磊,李东红.企业家价值偏好对企业家活动配置选择的影响[J].经济问题探索,2011(5):92-96.
[6]孙美堂.从价值到文化价值——文化价值的学科意义与现实意义[J].学术研究,2005,3(7):44-49.
[7] CARROLL A B. Business and society:Ethics and stake holder management[M]. 2nd ed. Cincinnat:South-Western Publishing Co,1993:18.
[8]卢代富.国外企业社会责任界说述评[J].现代法学,2001,23(3):137-144.
[9]哈耶克.哈耶克论文集——诺贝尔经济学奖获奖者学术精品自选集[M].邓正来,译.北京:首都经贸大学出版社,2001:277-278.
[10] DONALD C Hambrick. Upper echelons:The organization as a reflection of its top managers[J]. Social science electronic publishing,1984,9(2):193-206.
[11] KENNETH E Aupperle. An empirical examination of the relationship between corporate social responsibility and profitability[J]. Academy of management journal,1985,28(2):446-463.
[12] POSNER B Z,SCHMIDT W H. Values and the American manager:An update updated[J]. California management review,1992,34(3):83-90.
[13] CHAU LL,SIU W. Ethical decision-making in corporate entrepreneurial organizations[J]. Journal of business ethics,2000,5(23):364-375.
[14]杨鑫.从个体特征到企业绩效[J].管理学报,2011(2):220-232.
[15] IBRAHIM N A,ANGELIDIS J A. Corporate social responsibility:A comparative analysis of perceptions of top executives and business students[J]. The mid-atlantic journal of business,1993,29(3):303-314.
[16]杨帆,石金涛,吴治国.中国管理者企业社会责任导向研究——基于长三角都市圈的实证分析[J].管理评论,2009(4):121-128.
[17] BRAYMER S,MILLINGTON A. Profit maximization VS. Agency:An analysis of charitable giving by UK firms[J]Cambridge journal of economics,2005,29(1):517-534.
[18]科特勒,姜文波.企业的社会责任:通过公益事业拓展更多的商业机会[M].北京:机械工业出版社,2006:2.
[19]龙静云,戴圣鹏.论企业的慈善责任[J].伦理学研究,2010(4):35-39.
[20]沈洪涛.公司特征与公司社会责任信息披露——来自我国上市公司的经营证据[J].会计研究,2007,31(3):9-16.
[21] BIRD,R. et al. What corporate social responsibility activities are valued by the market?[J]. Journal of business ethics,2007,76(2):189-206.
[22]郭冠清.价值模式和伦理模式对经济增长的影响[J].经济与管理研究,2007(2):71-75.
[23]山立威,甘犁,郑涛.公司捐款与经济动机——汶川地震后中国上市公司捐款的实证研究[J].经济研究,2008(11):32-36.
(1)由于企业当年度的利润值为负,故产生负值,因而在企业价值偏好判别过程中,取其绝对值以表明企业虽利润不高,但仍承担了企业社会责任。