摘要
全要素生产率是衡量宏观经济发展质量和微观企业生产效率的关键指标,以2010—2021年我国A股上市企业的相关数据为依据,研究企业履行社会责任与全要素生产率的关系。研究发现:企业履行社会责任对全要素生产率存在正向影响,内部、外部社会责任的履行对全要素生产率均有提升作用;企业履行内部社会责任可以促进技术创新和减轻融资约束压力以提高全要素生产率,履行外部社会责任能够减轻企业面对的融资约束压力实现全要素生产率的增长;内外部社会责任履行不一致会削弱两者的正向关系;进一步研究发现非国有企业与非重污染行业中的企业履行社会责任更能促进全要素生产率的提高。
Total factor productivity is a key indicator for measuring the quality of macroeconomic development and the efficiency of micro-level business production.Based on data from Chinese A-share listed companies from 2010 to 2021,this study explores the relationship between corporate social responsibility and total factor productivity.The research reveals the following findings:The fulfillment of corporate social responsibility positively impacts total factor productivity,with both internal and external social responsibility contributing to its enhancement.Internal social responsibility can enhance total factor productivity by promoting technological innovation and alleviating financial constraint pressures.External social responsibility,on the other hand,contributes to the growth of total factor productivity by mitigating financial constraint pressures faced by businesses.Inconsistencies in internal and external social responsibility weaken their positive relationship with total factor productivity.Further research indicates that social responsibility is more effective in promoting total factor productivity in non-state-owned enterprises and non-polluting industries.
作者
李莉
李师
LI Li;LI Shi(School of Business,Zhengzhou University,Zhengzhou 450001,China)
出处
《河南工业大学学报（社会科学版）》
2023年第5期55-65,共11页
Journal of Henan University of Technology:Social Science Edition
关键词
内部社会责任
外部社会责任
全要素生产率
internal social responsibility
external social responsibility
total factor productivity
作者简介
李莉(1979-),女,河南卫辉人,博士研究生,副教授,研究方向:会计信息质量,风险管理,内部控制与预算,E-mail:lily@zzu.edu.cn;李师(1999-),女,湖南郴州人,硕士研究生,研究方向:公司治理。
