2055 
1272企业履行内部和外部社会责任不一致会加剧不同群体之间的财富差距，不利于实现共同富裕的发展目标。本文基于中国地区间的制度差异，结合管理者决策中的期望效应，研究企业内外部社会责任背离的驱动因素。实证研究发现：地区间制度期望落差加剧了企业内外部社会责任的背离。这一背离现象在企业社会关注水平增强、高管团队社会资本更高时会被削弱。地区间制度期望落差对国有企业内外部社会责任背离的影响弱于民营企业。而且，企业内外部社会责任背离不利于企业的长期经营成长，这种负面作用在民营企业中更明显。本文将地区间制度期望落差与企业内外部社会责任背离有机地结合起来，拓展和深化了组织期望与企业社会责任研究，为共同富裕背景下相关部门规范企业行为提供了政策启示。
企业内外部社会责任背离研究：基于地区间制度期望视角
摘要
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引用本文
郑伟伟, 连燕玲, 王耶恩. 企业内外部社会责任背离研究：基于地区间制度期望视角[J]. 外国经济与管理, 2024, 46(8): 36-52.
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