Market Environment And Corporate Social Responsibility Performance In The Context Of Economic High Quality Development

At present,China's economy has shifted from high-speed growth to high-quality development,and is in the process of transforming the development mode,optimizing the economic structure,and transforming the growth momentum.The government speeded up the implementation of tax reduction and fee reduction policies,optimized the market environment,stimulated market vitality,and promoted the high-quality development of the economy.As the most active main body in the market economy,enterprises actively transform and innovate,improve product quality,clean green development,and assume the social responsibilities of various stakeholders.It is of great significance for promoting economic upgrading and achieving high-quality economic development.However,the current social responsibility practices of Chinese enterprises are not good,and corporate defaults are frequent.The important reason is that the market environment itself is not perfect enough.In this context,this paper studies the relationship between market environment and corporate social responsibility performance,and explores the specific measures to improve the market environment and promote corporate responsibility.On the basis of combing the theoretical literature of corporate social responsibility,this paper combines stakeholder theory,externality theory and corporate sustainable development theory,closely follows the current government tax reduction and fee reduction,optimizes the market environment,and promotes the hot spot of high-quality economic development.From the perspective of the government to improve the market environment,this paper analyzes the impact mechanism of the four major market environmental factors on the fulfillment of corporate social responsibility,such as the enterprise tax burden,the development of the market intermediary organization and the legal environment,the development level of the factor market,and the development level of the product market.Make research hypotheses.Then,based on the panel data of China's CSI A-share main board listed companies from 2011 to 2014,anempirical analysis was conducted.Finally,based on the empirical results,the conclusions are drawn and corresponding recommendations for promoting the active accountability of the company are proposed.The study found that in the entire market environment,corporate tax burden is negatively related to the implementation of corporate social responsibility,the lower the tax burden of enterprises,the better the performance of corporate social responsibility.In addition,the other three elements in the market environment are positively affecting the fulfillment of corporate social responsibility.In areas where the market intermediary organization and the legal environment are better,the development of the factor market is higher,and the product market is more developed,the enterprise undertakes society.The better the effect of responsibility.Based on this,this paper proposes that government departments can start from the aspects of effectively promoting tax reduction and fee reduction,actively improving the legal environment,further cultivating market intermediary organizations,and striving to improve the development of factor markets and product markets,improve the market environment,and promote the active participation of enterprises.