Ownership Of Enterprise,Political Connection And Performance Of Chinese Enterprise Social Responsibility

This study is based on the following four backgrounds.Firstly,with the proposing and development of Enterprise Social Responsibility,it not only impacted the traditional profit target and motivation of enterprises,but also developed the thinking and ideas of enterprises.Secondly,after the reform and opening-up policy,with the increase of foreign direct investment,social responsibility with the foreign enterprise management concept has also been imported in our country.Thirdly,social responsibility has become a necessary condition of the development of Chinese enterprises at this stage.Lastly,rapid economic development caused some problems,such as environmental pollution,the quality and safety of product and the problem of labor disputes,forced the governments to think how to regulate and promote the enterprises to fulfill social responsibility.Basedon the above backgrounds,a theoretical framework of the mechanism of the influence of Chinese enterprise's social responsibility has been established.Then the oretical analysis frame and hypothesis has also been tested.At the same time,the scientific and effective countermeasures and suggestions have been put forward to perfecting the development of Chinese enterprise's social responsibility.This study includes the following contents.Firstly,from the perspective of ownership,the theoretical mechanism of enterprise social responsibility performance has been analyzed.Secondly,from the perspective of political connection,the influence mechanism of enterprise social responsibility has been analyzed.Thirdly,from the perspective of legal environment,the action paths of enterprise social responsibility have been analyzed.Fourthly,relevant policy suggestions of perfecting our country's enterprise social responsibility has been put forward,on the basis of the quantitative validation and in combination with foreign experience.The following conclusions has been obtained:(1)By expanding the intension and extension of the enterprise social responsibility,the meaning of enterprise social responsibility has been cleared.We think enterprise social responsibility does not pursue the economic profits,but is beyond the traditional economic profit targets,including economic,legal,ethical.Its mode of action involves the attention for people's resections and value,the positive impact on the social environment and operation,the positive feedback on the ecological ervironment,and the positive effect on consumer's stakeholders.Therefore,enterprise social responsibility is a sally port that is beyond the vulgar framework,production-managerment-profit.It is the higher pursuit of enterprise as the basic social economy,also is an important guarantee for the realization of entrepreneurship and sustainable development of enterprises.(2)The differences of ownership,the political connection and the legal environment have important influence on enterprise social responsibility.Firstly,in the aspect of ownership differences,the influence of enterprise social responsibility is reflected in social charitable donations and tax avoidance motivation.The charitable donations of state-owned enterprises are mainly in helping the vulnerable group,they are partial to long-term and mechanical poor supporting in structure,and complete the political task of altruistic motivation in motivation.The charitable donations of private enterprise are mainly concentrate on the handling of emergencies,they are partial to short-term and specific disaster relief,and close relationship between government and enterprises in motivation.In addition,tax avoidance motivation of the private enterprise tends to be higher than the state-owned enterprises.Secondly,in the aspect of political association,relative to the political association of private enterprises,non-political association of private enterprises need more charitable donations through ascension to establish interactive relationship with local government,to gain the protection of local government and help,and to obtain the promised tax breaks of the local government;Thirdly,in the legal environment,if a better legal environment then,the development of enterprises more competitive,the government for more private enterprises through charitable donations for the tax preferential credibility,so the private enterprises charitable donations tax avoidance motivation is stronger,effects of charitable donations is more significant.(3)The main reason leading to the performing of Chinese enterprise social responsibility is the ownership differences,political relation and legal environment.Through the empirical data,the effect of ownership differences,political relation and legal environment differences have been verified.By selecting the Shanghai and ShenZhen stock companies from 2009 to 2015 as samples,establishing econometric model,the three theoretical conclusions have been verified.The first one is relative to the state-owned enterprises for private enterprises to carry out charitable donations to a higher level,the tax effects of charitable donations are more significant.The second one is relative to the political association of private enterprises,in the absence of political association of private enterprises,tax avoidance of charitable donations is more significant.The third one is better relative to the regional legal environment of private enterprises,in the area of poor legal environment of private enterprises,tax avoidance of charitable donations is more significant.(4)The countermeasures and suggestions have been proposed to perfect Chinese enterprise social responsibility.The experience of developed countries has important significance to Chinese enterprises to perform social responsibility.The following three suggestions have been put forward:Firstly,the incentives of the enterprise through charitable giving tax would be reduced through promoting the construction of legal system.The improper relationship between government and enterprises would be blocked.Secondly,by perfection enterprise information disclosure system,the unfair interests exchange between government and enterprises would be prevented and stopped.Thirdly,through the public-private partnership,the"contract" and "benefit sharing" mechanism between the government and enterprise would be implemented.The failure of the government or the market could not only be made up,but social responsibility of enterprises of different ownership could be stimulated.