摘要
基本公共服务标准化是2035年实现基本公共服务均等化目标的关键策略和必要过程。政府通过一系列的制度设计,加大企业的社会责任感知,从而实现共同富裕目标。基于2013-2022年中国A股上市企业数据,以国家基本公共服务标准化试点作为准自然实验,采用双重差分模型检验其对企业承担社会责任的推动作用。研究发现,国家基本公共服务标准化试点建设显著促进了企业承担社会责任,其传导路径是政府订单激励机制和员工福利保障监督机制。异质性检验发现,在政府财政压力小和公共服务投入力度大的地区,以及信息披露质量高的企业中,其推动效果更明显。此外,市级单元试点的影响效应更为突出。
Standardization of basic public services is a key strategy and necessary process to promote the achievement of the goal of equalization of basic public services in China by 2035.The government increases the perception of corporate social responsibility through a series of institutional designs,in order to achieve the goal of common prosperity.Based on the data of Chinese A-share listed companies from 2013 to 2022,using the National Basic Public Service Standardization Pilot as a quasi natural experiment,a difference in differences model is adopted to test its promoting effect on corporate social responsibility.Research has found that the pilot construction of national basic public service standardization has significantly improved the level of corporate social responsibility,and its transmission path is the government's order incentive mechanism and employee welfare guarantee supervision mechanism.Heterogeneity testing found that in regions with low government financial pressure and high investment in public services,as well as in enterprises with high information disclosure quality,its driving effect is more significant.In addition,the impact of the pilot program at the municipal level is more prominent.
作者
刘红霞
黄阳
余应敏
LIU Hong-xia;HUANG Yang;YU Ying-min
出处
《改革》
北大核心
2025年第8期87-102,共16页
Reform
关键词
公共服务标准化试点
社会责任
基本公共服务均等化
pilot project for standardization of public services
social responsibility
equalization of basic public services
