本文以我國2007-2014年滬市A股非金融類上市公司為研究樣本,實證考察企業文化對企業社會責任的影響。在此基礎上,本文還進一步考察企業產權性質和經營狀況不同的情況下,企業文化如何影響社會責任。研究結果表明,企業文化會促使企業承擔社會責任,這種影響在非國有企業中比在國有企業中效果更顯著;企業經營狀況惡化時,良好的企業文化會指導和約束企業繼續承擔社會責任,但如果企業經營狀況持續惡化至發生虧損,企業文化不能再指導和約束企業的社會責任行為。這些研究結論對于加強企業文化建設以及對于如何促使企業更好地承擔社會責任等方面都有一定的啟示意義。

Corporate culture is an important informal institution of companies,which affects corporate many business activities. This paper analyzes the impact of corporate responsibility-oriented culture on corporate social responsibility(CSR),using Chinese companies’ data listed in Shanghai from 2007 to 2014. The empirical results demonstrate that firms with responsibility-oriented culture have higher level of CSR,especially when the firms are non-state-owned enterprises and the firms which financial situation become worse. These conclusions are significant for us to strengthen the construction of corporate culture and the construction of internal institution about CSR.