CAJ | 학술논문

以我国化工行业上市公司为样本，手工收集关键高管的代表委员类和政府官员类政治关联的数据，实证检验不同政治关联方式对企业社会责任整体及其各维度的影响。结果表明，代表委员类政治关联能提高企业社会责任的整体表现，而政府官员类政治关联对其影响并不显著。进一步研究发现，代表委员类政治关联能提高股东责任、债权人责任和公众责任，但对政府责任、员工责任没有显著影响；政府官员类政治关联，除政府责任外，对企业其他维度的社会责任没有显著影响。政治关联企业承担社会责任过程中具有战略选择现象，政府部门应加强对政治关联企业的监管。
이아국화공행업상시공사위양본，수공수집관건고관적대표위원류화정부관원류정치관련적수거，실증검험불동정치관련방식대기업사회책임정체급기각유도적영향。결과표명，대표위원류정치관련능제고기업사회책임적정체표현，이정부관원류정치관련대기영향병불현저。진일보연구발현，대표위원류정치관련능제고고동책임、채권인책임화공음책임，단대정부책임、원공책임몰유현저영향；정부관원류정치관련，제정부책임외，대기업기타유도적사회책임몰유현저영향。정치관련기업승담사회책임과정중구유전략선택현상，정부부문응가강대정치관련기업적감관。
Based on the concrete data of the listed companies of the chemical industry in China, manually collecting the data including ＂members of People＇s Congress （PC） and Chinese People＇s Political Consultative Conference （CPPCC）＂ connection and ＂government officials＂ connection of the key executives, this paper empirically studies the different effects of the two political connection type have on corporate social responsibility and its different stakeholders. The results indicate that the ＂members of PC and CPPCC＂ connection could improve corporate social responsibility, while ＂government officials＂ connection has no significant effect on corporate social responsibility. Further study found that the ＂members of PC and CPPCC＂ connection could improve the responsibility for shareholders, creditors and the public, but did not significantly affect the responsibility of the government and employees; however, ＂government officials＂ connection has no significant influence on the other dimensions of corporate social responsibility except the government. This study reveals the phenomenon of strategic choice in the process of political connected companies taking social responsibility, provides new empirical evidence for government departments to strengthen the regulation of political connected enterprises.