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| 文章编号：1672-3104(2022)02-0157-12 |
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地位认同能增强企业社会责任吗？——基于中国私营企业调查的证据 |
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毛德凤1，彭飞2，陈意1 |
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（1.安徽大学商学院，安徽合肥，230601；
2.合肥工业大学经济学院，安徽合肥，230601） |
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| 摘 要： 地位认同是弘扬企业家精神的内在驱动，捐赠又是企业承担社会责任的重要表现，二者之间具有直接关联。基于2002—2016年中国私营企业调查数据，考察了企业家地位认同对社会责任履行的影响。研究发现，企业家地位认同能够显著提升企业的捐赠意愿和捐赠规模。经过工具变量、替换衡量方式、不可观测因素等方面的检验后，结论依然成立。异质性分析表明，规模越大和税外负担越低的企业，以及具有政治关联特征和营商环境良好的企业，地位认同对社会责任履行的积极作用更加明显。机制检验表明，地位认同有助于提升企业声誉行为和亲社会行为，推动企业积极履行社会责任。为提升企业家地位认同和社会责任意识，应弘扬企业家精神，营造尊重和激励企业家的社会环境，加强对地方政府税外负担的征管约束。 |
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| 关键词： 企业家地位认同；企业社会责任；慈善捐赠；声誉行为；亲社会行为 |
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Can status identity enhance corporate social responsibility?Evidence from the survey data of Chinese private enterprises |
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MAO Defeng1, PENG Fei2, CHEN Yi1 |
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（1. School of Business, Anhui University, Hefei 230601, China;
2. School of Economics, Hefei University of Technology, Hefei 230601, China） |
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| Abstract: Status identity is an intrinsic driving force in promoting entrepreneurship, while donation is a major expression of corporate social responsibility (CSR), and between these two, there is adirect correlation. Based on 2002-2016 survey data of Chinese private enterprises, this paper examines the impact of entrepreneur status identification on CSR performance. The results show that the improvement of status identity of private entrepreneurs can significantly improvedonation intention and donation scale. This conclusion is still robust after the test of instrumental variables, alternative measurement methods and unobserved factors.Heterogeneity analysis shows that for an enterprise of larger scale, lower tax burden, better political connection and better business environment, the positive effect of status identity on its execution of social responsibility is more obvious. The mechanism test shows that status identity can effectively improve corporate reputation behavior and prosocial behavior, and promote enterprises to fulfill social responsibility.In order to enhance the status identity and social responsibility awareness of entrepreneurs, it is necessary to promote entrepreneurship, create a social environment that respects and encourages entrepreneurs, and strengthen the collection and management constraints on the non-tax burden of local governments. |
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Key words: entrepreneur status identity; corporate social responsibility; corporate philanthropy; reputation behavior; prosocial behavior |
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