CAJ | 학술논문

基于合法性理论, 本文构建了经济转型期民营企业绩效和社会责任之间关系的理论框架,认为民营企业的合法性主要是由其经济生存能力决定的, 这使得企业的绩效表现成为社会责任承担的重要影响因素, 但两者之间的关系可能受制于企业的政治关联及所处发展阶段. 实证检验结果发现: 我国民营企业在决定是否承担社会责任方面仍然是一个 "理性经济人", 越是绩效表现好的企业, 越愿意承担社会责任, 但两者之间的关系呈现阶段性特征, 即随着民营企业从初期创建到逐渐成长成熟, 企业绩效对其履行社会责任的正向作用会慢慢减弱; 政治关联不会对绩效和企业社会责任之间的关系产生影响.
기우합법성이론, 본문구건료경제전형기민영기업적효화사회책임지간관계적이론광가,인위민영기업적합법성주요시유기경제생존능력결정적, 저사득기업적적효표현성위사회책임승담적중요영향인소, 단량자지간적관계가능수제우기업적정치관련급소처발전계단. 실증검험결과발현: 아국민영기업재결정시부승담사회책임방면잉연시일개 "이성경제인", 월시적효표현호적기업, 월원의승담사회책임, 단량자지간적관계정현계단성특정, 즉수착민영기업종초기창건도축점성장성숙, 기업적효대기리행사회책임적정향작용회만만감약; 정치관련불회대적효화기업사회책임지간적관계산생영향.
Based on legitimacy perspective, this article developed a framework of firm performance and corporate respon-sibility of private firms during economic transition, arguing the legitimacy of these firms depends on their economic per-formance, which is crucial for their undertaking corporate responsibility. And the political connection owed by the firm and firm age will moderate the relationship between firm performance and corporate responsibility. Results showed that private firms were rational, preferring to conduct corporate responsibility when perform well, and the relationship was moderated by firm age. When firm got older, the positive influence of firm performance on corporate responsibility would be weaker. But the moderating effect of political connection wasn't significant.