实际控制人籍贯地发展水平、慈善捐赠与绩效

翟胜宝, 年娜娜, 周会会, 唐玮

系统工程理论与实践 ›› 2020, Vol. 40 ›› Issue (5) : 1147-1157.

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系统工程理论与实践 ›› 2020, Vol. 40 ›› Issue (5) : 1147-1157. DOI: 10.12011/1000-6788-2019-2946-11
论文

实际控制人籍贯地发展水平、慈善捐赠与绩效

    翟胜宝1, 年娜娜1, 周会会1, 唐玮2
作者信息 +

The development level of actual controller's native place, charitable donation and enterprise performance

    ZHAI Shengbao1, NIAN Nana1, ZHOU Huihui1, TANG Wei2
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文章历史 +

摘要

如何平衡企业经济利益与社会责任之间的关系，是学术界和实务界共同关心的问题.本文研究了实际控制人籍贯地发展水平对企业通过慈善捐赠行为提升企业绩效的影响.研究发现，实际控制人籍贯地发展水平越差，企业慈善捐赠越多；相对于实际控制人籍贯地发展水平好的企业，实际控制人籍贯地发展水平差的企业其慈善捐赠与绩效的正向关系更明显.这说明，籍贯地发展水平差的实际控制人在承担社会责任的同时最大化企业绩效，也说明了慈善捐赠是缓解经济利益和社会责任之间关系的重要纽带.本文从籍贯这一非正式制度层面研究了企业慈善捐赠的动机和后果问题，从微观层面提供了实际控制人异质性能够改善社会责任的积极证据.

Abstract

How to balance the relationship between economic interests and social responsibility of enterprises is a common concern of academia and practitioner. This paper studies the influence of development level of the actual controller's native place on the improvement of corporate performance through charitable donation. It is found that the worse the development level of the actual controller's native place is, the more charitable donations the enterprise will make; compared with the enterprises with good development level of the place of origin of the actual controller, the more obvious the positive relationship between charitable donations and performance is for the enterprises with poor development level of the place of origin of the actual controller. This shows that the actual controller with poor native place development level undertakes social responsibility while maximizing corporate performance, and also shows that charitable donation is an important link to ease the relationship between economic interests and social responsibility. This paper studies the motivation and consequences of corporate philanthropy from the perspective of informal institution of origin, and provides positive evidence that heterogeneity of actual controller can improve social responsibility from the micro level.

关键词

实际控制人籍贯 / 慈善捐赠 / 企业绩效

Key words

the actual controller's native place / charitable donation / enterprise performance

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翟胜宝 , 年娜娜 , 周会会 , 唐玮. 实际控制人籍贯地发展水平、慈善捐赠与绩效. 系统工程理论与实践, 2020, 40(5): 1147-1157 https://doi.org/10.12011/1000-6788-2019-2946-11
ZHAI Shengbao , NIAN Nana , ZHOU Huihui , TANG Wei. The development level of actual controller's native place, charitable donation and enterprise performance. Systems Engineering - Theory & Practice, 2020, 40(5): 1147-1157 https://doi.org/10.12011/1000-6788-2019-2946-11
中图分类号： F062.5   

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基金

国家社会科学基金重点项目（18AJY002）
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