CAJ | 학술논문

无论是古典经济学理论、社会契约理论还是利益相关者理论。似乎都缺乏了一个重要的元素：政府行为以及政治、经济体制的影响，而只是将政府作为一个仅仅取得税收收益的利益相关者纳入我们的分析范畴，忽视了不同政治体制下政府构成了企业生存重要环境的特殊事实，这样的淡化直接影响我们对企业社会责任行为的实然理解。根檀于西方社会的传统企业社会责任理论没有过多的考虑政府行为以及政治体制的影响，是基于其自身的制度背景与社会文化，它们是以高度自由的市场经济为基础。政府对经济（企业行为）干预很少，整个政治经济制度更加贴切新古典经济学的假设。而以中国为代表的新兴市场国家。政治经济体制改革和经济转轨使得制度环境对经济运行和企业决策有着重要影响，这为政治经济学理论的运用提供了制度基础，也为从政治经济学角度分析公司社会责任行为提供了研究机会。本文以我国2004年-2011年沪深股市的上市公司为研究样本，基于新政治经济学的寻租理论．研究了我国企业社会责任行为的寻租动机。研究的结果发现：我国企业社会责任行为呈现出明显的寻租倾向。而由于受到二元经济体制割裂的影响。相对于国有企业具有产权联系的先天优势。非国有企业社会责任行为表现出更为强烈的政治寻租倾向。实证研究同时也表明，产品市场竞争越激烈，企业寻租倾向越强。论文的研究构建了我国企业社会责任行为新的分析性框架，拓展了企业社会责任行为研究的相关文献。
무론시고전경제학이론、사회계약이론환시이익상관자이론。사호도결핍료일개중요적원소：정부행위이급정치、경제체제적영향，이지시장정부작위일개부부취득세수수익적이익상관자납입아문적분석범주，홀시료불동정치체제하정부구성료기업생존중요배경적특수사실，저양적담화직접영향아문대기업사회책임행위적실연리해。근단우서방사회적전통기업사회책임이론몰유과다적고필정부행위이급정치체제적영향，시기우기자신적제도배경여사회문화，타문시이고도자유적시장경제위기출。정부대경제（기업행위）간예흔소，정개정치경제제도경가첩절신고전경제학적가설。이이중국위대표적신흥시장국가。정치경제체제개혁화경제전궤사득제도배경대경제운행화기업결책유착중요영향，저위정치경제학이론적운용제공료제도기출，야위종정치경제학각도분석공사사회책임행위제공료연구궤회。본문이아국2004년-2011년호심고시적상시공사위연구양본，기우신정치경제학적심조이론．연구료아국기업사회책임행위적심조동궤。연구적결과발현：아국기업사회책임행위정현출명현적심조경향。이유우수도이원경제체제할렬적영향。상대우국유기업구유산권련계적선천우세。비국유기업사회책임행위표현출경위강렬적정치심조경향。실증연구동시야표명，산품시장경쟁월격렬，기업심조경향월강。논문적연구구건료아국기업사회책임행위신적분석성광가，탁전료기업사회책임행위연구적상관문헌。
Either classic economics theory, social responsibility theory, or stakeholder theory, ignores an important element： government behavior and systems of politics and economy. Instead, they just treat the government as a stakeholder who get the tax revenue, and ignore the fact that the government plays a key role in the environment of a corporate under some political system, which confused our understanding of Corporate Social Responsibility（CSR）. The CSR in western countries is based on the highly free market economy, where government makes little intervention in economy. The political and economic systems are more appropriate to the assumptions of neoclassical economics. Political and economic reform and economic transition makes the institutional environment contributes an important impact on the economy and business decisions in some emerging markets countries represented by China. It provides us a research opportunity to study CSR from the perspective of political economy. Choosing the listed companies in China as a research sample, based on the rent-seeking theory in new political economics, we study the rent-seeking tendency in our country＇ s Corporate Social Responsibility （CSR）. We find that the enterprises＇ CSR presents obvious rent-seeking tendency. Under the influence of dual economy system, the state-owned enterprises can take full advantage of their property rights, while the private enterprises show a stronger tendency of political rent-seeking in their CSR. Meanwhile, we find that when the product markets face a fierce competition, the enterprises rent-seeking tendency in their CSR will be stronger. We build an analytical framework in this paper, which may enrich the related literature in CSR.