| In the book Protestant Ethic and the Spirit of Capitalism,Marx Weber emphasized that "With the development of capitalism,the power of religion began to be lost,and material and money became the direct purpose of people's pursuit,so the tool rationality went to extremes,and the means became The purpose has become the cage of iron that is placed on people.In this case,more and more people regard tool rationality as a means to achieve their own purposes,leading to more and more serious materialization of instrumental rationality.Weber strongly recognized the brilliance of rationalism in the Enlightenment,and believed that this rationality helped people clear the ignorance of the remaining ideas of feudal society and promoted the liberation of human thought.But he tried to explain that the rationality of the Enlightenment did not achieve the so-called myth of the new era.This point has been fully demonstrated in the implementation of corporate social responsibility in recent years.In recent years,while the company is developing at a high speed,it has also caused problems such as deceiving consumers,low quality of goods,and false donations for fame and fortune.When executives decide on the implementation of social responsibility,the "tool view" that guides their thinking is the root cause of these problems.The materialism brought about by instrumental rationality makes executives pay more attention to the benefits they can bring to their own social responsibility,and even is willing to use unscrupulous means for the benefit,rather than truly standing in the perspective of the recipients.Social responsibility.Nowadays,with the rapid development of China's economy,under the guidance of the core values of socialism,it puts forward higher requirements for the eomnitment of social responsibility and entrepreneurship of Chinese enterprises.Faced with the current view of the tools of social responsibility and the lack of supervision of enterprises in fulfilling their social responsibilities,comprehensive analysis of the motivation of enterprises to fulfill their social responsibilities and exploring the true meaning of eorporate social responsibility performance is very theoretical and realistic.significance.A large number of theories and literatures show that social responsibility based on the "economic man" assumption and self-interested perspective is an "involuntary" social responsibility activity.When companies"involultarily" fulfill their social responsibilities,they will more consider the self-interest that this activity can bring.In the enterprise,executives with core leadership play a decisive role in corporate decision-making.Therefore,studying some background characteristics of executives helps us better analyze the motivation of executives in making certain decisions.Compared with the "self-interest" social responsibility implementation,executive sympathy and the fulfillment of corporate social responsibility under the guidance of the values created by the early experience are considered to be truly "altruistic" actions,and this part of the action is for social development.It seems precious.Based on this,this paper reviews and combs the relevant literature on corporate social responsibility in theory,and deeply discusses the relationship between executive background characteristics and corporate charitable donations based on high-order theory,agency theory,incentive theory and media governance theory.Based on the internal and external environment of the enterprise,the adjustment effects of the two variables of agency cost and media attention are analyzed.The internal logic of the relationship between executive background and corporate social donation is studied.In terms of evidence,this paper collects the enterprise data of the Shanghai-Shenzhen main board listed in 2009-2017,examines the background characteristics of executives and the impact of corporate social donations,and examines the regulatory effect of agency costs and media attention in the relationship between the two.The test results show that the background characteristics of executives are positively related to corporate charitable donations.The specific performance is:when executives have background characteristics such as poverty experience,scholar experience,religious belief experience,etc.,the more corporate charitable donations.Second,the increase in agency costs can reduce the positive relationship between executive background characteristics and corporate charitable giving.Finally,the increase in media attention can enhance the positive relationship between executive background characteristics and corporate charitable giving.This paper theoretically focuses on the impact of executives' multi-background characteristics on corporate charitable giving,executive sympathy and the experience of shaping their values,which often encourages them to perform in the perspective of recipients.responsibility.The social responsibility of this "altruistic" motive is that in the corporate activities under the "tool rationality",the more meaningful "value rationality",corporate activities can better reflect the socialist core values.Secondly,from the perspective of internal enterprises,reducing ageney costs can promote the fulfillment of corporate social responsibility,which provides a theoretieal basis for enterprises to strengthen corporate governance.Finally,this paper examines the impact of media attention on corporate social responsibility from the perspective of the external enterprise,and confirms the importance of media attention to the company's social responsibility decision-making through empirical research.Based on theoretical analysis and empirical test,this paper believes that under the guidance of socialist core values,it guides the return of executives to "value rationality" and strengthens internal and external governance and supervision,so that corporate social responsibility can be truly fulfilled instead of "Involuntary,"formal" performance,and even the performance of serious adverse consequences,is very necessary. |
