【摘要】 本文从非正式制度视角考察儒家文化及其隐性价值规范对企业社会责任履行的影响。利用2012年全国第十次私营企业抽样调查数据实证研究发现,儒家倡导的"达则兼济天下"的思想显著影响了现代企业社会责任履行。企业所在地区的儒家文化强度越高,其社会责任履行质量越好,即表现为更高的慈善捐赠水平和更强的环境保护力度,且更积极地参与民间公益组织合作。进一步检验表明,企业家主观社会经济地位会显著影响儒家文化的作用效果,企业家主观社会经济地位的提升增强了儒家文化对企业社会责任履行质量的促进作用。一系列稳健性检验后实证结论依然成立。研究将外部非正式制度与内部企业家主观社会经济地位纳入统一分析框架,拓展了对新兴市场国家"弱制度"情景下企业社会责任影响因素的理解,同时也从微观企业层面深化了对儒家文化经济后果的理论认知。更多还原

【Abstract】 This paper examines the effect of Confucian and its implicit value norms on corporate social responsibility. Using the survey data of 10 th private enterprises in 2012,we find that the Confucian culture has a significant influence on the corporate social responsibility because Confucians advocate "spreading your words when success strolls". Specifically,firms located in provinces with higher levels of Confucian culture display better performances of its social responsibility. It shows higher corporate philanthropy and stronger environmental protection, and more active cooperation with non-governmental public welfare organizations. Further tests show that besides external cultural factors, the entrepreneurs’ subjective socioeconomic status will significantly affect Confucians’ effect. The higher subjective socioeconomic status of entrepreneurs,the more obvious the role of Confucian culture in fulfilling corporate social responsibility.Both the robustness test and the extended test results support the research hypothesis of this paper. By integrating the external informal system and the internal entrepreneur self-class judgment into a unified analysis framework,the study expands our understanding of the determinants of implementation of corporate social responsibilities in emerging countries, and it also deepens the theoretical cognition about the economic consequences of Confucian culture.更多还原