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现有对中国企业社会责任的研究只关注了企业的捐赠行为,本文则通过企业家政治身份考察了企业多个维度的社会责任表现。我们发现,当企业家拥有政治身份时,企业将更多地捐赠,但是在员工劳动保护、社会保障这些更为基本的社会责任方面却无异于其他企业。当企业家主观上有较强的参政意愿时,企业也会更多地捐赠,但是该作用随着企业家参政意愿的实现而减弱或消失。并且,上述主观愿望对员工人均劳保支出或人均社保支出没有显著影响。
The existing research on Chinese corporate social responsibility focuses only on corporate donations. This article examines the performance of corporate social responsibility across multiple dimensions through entrepreneurial political identities. We found that when entrepreneurs have political status, businesses will donate more, but they are no different from other businesses in terms of more basic social responsibilities such as worker protection and social security. When entrepreneurs subjectively have a stronger will to participate in politics, enterprises also donate more, but the role diminishes or disappears as the entrepreneur’s willingness to participate in politics becomes more apparent. And, the above subjective desire has no significant effect on employee’s per capita labor insurance expenditure or per capita social security expenditure.