CAJ | 학술논문

从企业性质的角度出发，分别就履行社会责任的经济动机（价值增值驱动和管理层面对的代理问题驱动）与非经济动机（道德伦理驱动和政治驱动）下，国有与私营企业在履行社会责任动机方面的差异进行初步分析，发现企业的性质、目标决定了我国国有企业比私营企业面临更多的代理问题，私营企业相对国有企业而言更有追逐价值增值而履行社会责任的经济动机，也更加受到寻求政府政治保护等政治因素的驱动。政府应从企业履责动机出发，深刻认识政策法规对企业社会责任的促进作用；通过加强政策导向，直接或者间接促进国有企业和私营企业践行社会责任。
종기업성질적각도출발，분별취리행사회책임적경제동궤（개치증치구동화관리층면대적대리문제구동）여비경제동궤（도덕윤리구동화정치구동）하，국유여사영기업재리행사회책임동궤방면적차이진행초보분석，발현기업적성질、목표결정료아국국유기업비사영기업면림경다적대리문제，사영기업상대국유기업이언경유추축개치증치이리행사회책임적경제동궤，야경가수도심구정부정치보호등정치인소적구동。정부응종기업리책동궤출발，심각인식정책법규대기업사회책임적촉진작용；통과가강정책도향，직접혹자간접촉진국유기업화사영기업천행사회책임。
Comparative analysis on motivations of CSR practices between the state--owned firms and private firms has been done. Economic motivation （value increase and agency problem） and non--economic motivation（morality and politics ） have been discovered. The results show that the state--owned firms are facing more agency problem than private firms because of the different corporate nature and objects. To improve corporate value, private firms have more economic motivation to practice CSR than the state--owned firms. They are also stimulated by political motivation. Our government should get to know the motivations of CSR practices, then recognize and use the utility of policies to develop the corporate social responsibility practices.