中等收入阶段下第三次收入分配的微观考量——来自上市公司高管教育背景的样本
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摘要
中国从2010年正式进入"上中等收入"国家行列,在中等收入阶段面临着收入分配不公及贫富差距扩大等问题。鉴于第三次分配在促进社会公平方面的重要作用,文章从微观层面考察了企业的相关行为。搜集整理了2005—2015年上市公司的数据,研究上市公司高管教育背景与企业捐赠的关系。研究发现:如果企业的CEO在高等教育(包括专科、本科及更高学历)阶段选择的专业属于人文社会科学类而不是理工科类,其所在的企业会进行更多的社会捐赠;专业背景对CEO的捐赠决策具有长期稳定的影响,地震等偶发事件对CEO的捐赠决策不具有冲击性。文章基于高层梯队理论进一步研究了企业高管特征对企业的捐赠行为的影响,并且发现高管的教育背景对企业捐赠决策有长期影响,这有助于引导企业履行社会责任,推动社会公平
China has entered the ranks of "middle-income" countries in 2010, the middle income stage is faced with the problem of unfair distribution of income and the widening gap between the rich and the poor. In view of the important role of the third distribution in promoting social equity, we research the relevant business behavior at the micro level. This paper collects the data of listed companies from 2005 to 2015, and studies the relationship between executive education background and corporate donation. The study found that: 1) if the choice of major in the higher education stage( including specialist, undergraduate, and higher education) of the CEO of enterprise belongs to the humanities and social sciences rather than science and engineering class,their enterprises will have more social donations; 2) The professional background of the CEO' s decisionmaking has a long-term stability of the impact of occasional events. Based on the theory of high-level echelon,this paper further studies the influence of executive characteristics on the donation behavior of enterprises, and finds that educational background of executives has a long-term impact on corporate donation decision-making,which helps to guide enterprises to fulfill their social responsibilities and promote social equity.
China has entered the ranks of "middle-income" countries in 2010, the middle income stage is faced with the problem of unfair distribution of income and the widening gap between the rich and the poor. In view of the important role of the third distribution in promoting social equity, we research the relevant business behavior at the micro level. This paper collects the data of listed companies from 2005 to 2015, and studies the relationship between executive education background and corporate donation. The study found that: 1) if the choice of major in the higher education stage( including specialist, undergraduate, and higher education) of the CEO of enterprise belongs to the humanities and social sciences rather than science and engineering class,their enterprises will have more social donations; 2) The professional background of the CEO' s decisionmaking has a long-term stability of the impact of occasional events. Based on the theory of high-level echelon,this paper further studies the influence of executive characteristics on the donation behavior of enterprises, and finds that educational background of executives has a long-term impact on corporate donation decision-making,which helps to guide enterprises to fulfill their social responsibilities and promote social equity.
引文
[1]郑秉文.“中等收入陷阱”与中国发展道路——基于国际经验教训的视角[J].中国人口科学,2011(1):2-15,111.
[2]楼继伟.收入分配恶化将成为中国最主要风险[J].金融经济,2011(4):20-21.
[3]白彦锋.第三次分配与我国和谐社会的构建[J].税务研究,2008(1):14-17.
[4]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.
[5]CAMPBELL J L. Institutional analysis and the paradox of corporate social responsibility[J]. American Behavioral Scientist,2006,49(7):925-938.
[6]BEKKERS R,WIEPKING P. A literature review of empirical studies of philanthropy:Eight mechanisms that drive charitable giving[J]. Nonprofit and Voluntary Sector Quarterly,2011,40(5):924-973.
[7]罗俊,叶航,汪丁丁.捐赠动机,影响因素和激励机制:理论,实验与脑科学综述[J].世界经济,2015(7):165-192.
[8]杜勇,鄢波,张欢,等.慈善捐赠,政府补助与扭亏绩效[J].经济科学,2015(4):81-94.
[9]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):51-61.
[10]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.
[11]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):106-114,146.
[12]NAVARRO P. Why do corporations give to charity?[J]. Journal of Business,1988,61(1):65-93.
[13]HAMBRICK D C,MASON P A. Upper echelons:The organization as a reflection of its top managers[J]. Academy of Management Review,1984,9(2):193-206.
[14]BAMBER L S,JIANG J X,WANG Y Y. What’s my style? The influence of top managers on voluntary corporate financial disclosure[J]. Accounting Review,2010,85(4):1131-1162.
[15]胡建华.高等教育价值观视野下的高等教育质量[J].高等教育研究,2005,26(11):5-9.
[16]戴维·迈尔斯.社会心理学(第8版)[M].北京:人民邮电出版社,2006:359-362.
[17]GRAHAM J R,HARVEY C R,PURI M. Managerial attitudes and corporate actions[J]. Journal of Financial Economics,2013,109(1):103-121.
[18]DITTMAR A,DUCHIN R. Looking in the rear view mirror:The effect of managers’professional experience on corporate financial policy[J]. Review of Financial Studies,2016,29(3):565-602.
[19]曽建光,张英,杨勋.宗教信仰与高管层的个人社会责任基调——基于中国民营企业高管层个人捐赠行为的视角[J].管理世界,2016(4):97-110.
[20]高勇强,何晓斌,李路路.民营企业家社会身份、经济条件与企业慈善捐赠[J].经济研究,2011(12):111-123.
[21]魏宏聚.论理论课堂中的价值教育[J].教育研究,2012(5):48-53.
[22]ADAMS M,HAREWICK P. An analysis of corporate donations:United Kingdom evidence[J]. Journal of Management Studies,1998,35(5):641-654.
[23]尤里·格尼茨,约翰·李斯特.隐性动机[M].北京:中信出版社,2015:220-225.
(1)高层梯队理论由Hambrick和Mason于1984年提出,他们指出企业管理者特质影响其决策,从而影响企业行为,本文基于该理论背景提出了CEO教育背景对企业捐赠的影响。
(2)共情是人本主义创始人罗杰斯(Rogers)提出的,是指体验别人内心世界的能力。
(3)每个公司的捐赠数据有10年,初始样本有7 400个,但是有些年份企业没有参与捐赠导致空值,剔除空值后保留了3 777个样本。
(4)考虑到本文研究的是高等教育背景,因此平均教育年限会相对较高。
[2]楼继伟.收入分配恶化将成为中国最主要风险[J].金融经济,2011(4):20-21.
[3]白彦锋.第三次分配与我国和谐社会的构建[J].税务研究,2008(1):14-17.
[4]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.
[5]CAMPBELL J L. Institutional analysis and the paradox of corporate social responsibility[J]. American Behavioral Scientist,2006,49(7):925-938.
[6]BEKKERS R,WIEPKING P. A literature review of empirical studies of philanthropy:Eight mechanisms that drive charitable giving[J]. Nonprofit and Voluntary Sector Quarterly,2011,40(5):924-973.
[7]罗俊,叶航,汪丁丁.捐赠动机,影响因素和激励机制:理论,实验与脑科学综述[J].世界经济,2015(7):165-192.
[8]杜勇,鄢波,张欢,等.慈善捐赠,政府补助与扭亏绩效[J].经济科学,2015(4):81-94.
[9]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):51-61.
[10]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.
[11]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):106-114,146.
[12]NAVARRO P. Why do corporations give to charity?[J]. Journal of Business,1988,61(1):65-93.
[13]HAMBRICK D C,MASON P A. Upper echelons:The organization as a reflection of its top managers[J]. Academy of Management Review,1984,9(2):193-206.
[14]BAMBER L S,JIANG J X,WANG Y Y. What’s my style? The influence of top managers on voluntary corporate financial disclosure[J]. Accounting Review,2010,85(4):1131-1162.
[15]胡建华.高等教育价值观视野下的高等教育质量[J].高等教育研究,2005,26(11):5-9.
[16]戴维·迈尔斯.社会心理学(第8版)[M].北京:人民邮电出版社,2006:359-362.
[17]GRAHAM J R,HARVEY C R,PURI M. Managerial attitudes and corporate actions[J]. Journal of Financial Economics,2013,109(1):103-121.
[18]DITTMAR A,DUCHIN R. Looking in the rear view mirror:The effect of managers’professional experience on corporate financial policy[J]. Review of Financial Studies,2016,29(3):565-602.
[19]曽建光,张英,杨勋.宗教信仰与高管层的个人社会责任基调——基于中国民营企业高管层个人捐赠行为的视角[J].管理世界,2016(4):97-110.
[20]高勇强,何晓斌,李路路.民营企业家社会身份、经济条件与企业慈善捐赠[J].经济研究,2011(12):111-123.
[21]魏宏聚.论理论课堂中的价值教育[J].教育研究,2012(5):48-53.
[22]ADAMS M,HAREWICK P. An analysis of corporate donations:United Kingdom evidence[J]. Journal of Management Studies,1998,35(5):641-654.
[23]尤里·格尼茨,约翰·李斯特.隐性动机[M].北京:中信出版社,2015:220-225.
(1)高层梯队理论由Hambrick和Mason于1984年提出,他们指出企业管理者特质影响其决策,从而影响企业行为,本文基于该理论背景提出了CEO教育背景对企业捐赠的影响。
(2)共情是人本主义创始人罗杰斯(Rogers)提出的,是指体验别人内心世界的能力。
(3)每个公司的捐赠数据有10年,初始样本有7 400个,但是有些年份企业没有参与捐赠导致空值,剔除空值后保留了3 777个样本。
(4)考虑到本文研究的是高等教育背景,因此平均教育年限会相对较高。