摘要
以2016—2021年数字经济核心产业A股上市公司为样本,采用多元回归模型研究履行社会责任对数字经济企业投资效率的影响。研究发现:数字经济企业以“共同富裕”为策略进行社会履责能提升投资效率;降低代理成本是该提升效用的传导路径之一;进一步检验发现在数字经济企业受到外部更多关注时这种提升作用更显著。验证了“共建共享”发展理念对于数字经济企业履责的适用性,为促进数字经济核心产业健康持续发展提供参考。
This paper takes A-share listed companies in the core industries of the digital economy from 2016 to 2021 as the samples, and studies the impact of corporate social responsibility on the investment efficiency of digital economy enterprises by means of Multiple regression model.The research finds that corporate social responsibility of digital economy enterprises can improve investment efficiency under the strategy of "common prosperity";reducing the agency cost is one of the transmission paths to enhance the utility.It is also found in further inspection that the role of this promotion is more significant when digital economy enterprises receive more attention from the outside.Finally, It verifies the applicability of the new development concept of "co-construction and sharing" for digital economy enterprises, which provides references for healthy and sustainable development of digital economy core industry.
作者
庞明
赵梦真
PANG Ming;ZHAO Mengzhen(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065)
出处
《西安石油大学学报（社会科学版）》
2023年第1期33-40,共8页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
共同富裕
企业社会责任
投资效率
common prosperity
corporate social responsibility
investment efficiency
