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政府补助、社会责任与流通企业效率
引用本文:万长松.政府补助、社会责任与流通企业效率[J].商业经济与管理,2022,42(1):19-31.
作者姓名:万长松
作者单位:中国人民大学 商学院
基金项目:国家社会科学基金项目“发挥居民消费推动传统产业转型升级的基础性作用研究”(20BJY101)。
摘    要:文章从流通视角出发,理论层面分析政府补助对流通企业效率的影响,探讨企业履行社会责任在政府补助与流通企业效率间可能存在的中介机制,并考察国有企业的调节效应。进一步利用我国沪深两市A股241家上市流通企业2010-2020年的非平衡面板数据进行经验检验,研究发现:(1)政府补助会促进流通企业效率的提升;(2)社会责任在政府补助与流通企业效率的关系中存在中介效应,即政府补助能够使流通企业履行更多的社会责任,并由此推动流通企业效率的提升;(3)国有企业存在直接调节效应和间接调节效应。相较于非国有流通企业,国有流通企业所获政府补助以及履行社会责任对企业效率的提升作用更低。研究为深化流通体制改革,提升流通效率提供了新的经验证据。

关 键 词:政府补助  社会责任  流通效率  国有企业  有调节的中介模型  
收稿时间:2021-10-07

Government Subsidies,Social Responsibility and Efficiency of Circulation Enterprises
WAN Changsong.Government Subsidies,Social Responsibility and Efficiency of Circulation Enterprises[J].Business Economics and Administration,2022,42(1):19-31.
Authors:WAN Changsong
Institution:School of Business, Renmin University of China
Abstract:From the perspective of circulation,this paper theoretically analyzes the impact of government subsidies on the efficiency of circulation enterprises,discusses the possible intermediary mechanism between government subsidies and circulation enterprises’efficiency,and examines the moderating effect of state-owned enterprises.Based on the panel data of 241 A-share listed circulation enterprises in Shanghai and Shenzhen Stock Exchangefrom 2010 to 2020,we find that:(1)Government subsidies can promote the efficiency of circulation enterprises;(2)Social responsibility has a mediating effect in the relationship between government subsidies and the efficiency of circulation enterprises,that is,government subsidies can make circulation enterprises perform more social responsibilities,so as to promote the efficiency of circulation enterprises;(3)There are direct and indirect regulation effects in state-owned enterprises.Compared with non-state-owned circulation enterprises,government subsidies and the performance of social responsibility of state-owned circulation enterprises play a lower role in improving enterprise efficiency.This study provides new empirical evidence for deepening the reform of circulation system and improving circulation efficiency.
Keywords:government subsidies  social responsibility  circulation efficiency  state-owned enterprises  moderated mediation model
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