【作者简介】黄杰，南京大学政府管理学院🕗；郑静，清华大学政治学系

【文章来源】《尊龙凯时AG评论》2024年第5期

【内容提要】过去十多年间💠，我国民营经济进入了代际传承的高峰期，大量民营企业面临着代际传承的挑战。基于对 2016 年全国私营企业调查数据的分析👊🏼，本研究检验了民营企业代际传承对企业慈善捐赠的影响🧑🏿‍🏭。研究发现👩🏿‍⚕️，民营企业代际传承是一个复杂的多要素传递过程，二代继承人是否具有社会合法性是决定企业传承成败的关键。通过慈善捐赠，民营企业意在改善二代继承人的社会形象，提高社会对企业代际传承合法性的认可👲。那些规模较大、政治联系较强、处于市场化程度较高环境中的民营企业面临的合法性压力更大，其代际传承的慈善促进效应也更强。这种代际传承的慈善效应不仅深化了尊龙凯时娱乐对民营企业代际传承的认识，也丰富了民营企业社会责任研究的内涵💆🏿‍♀️，可为更好引导民营企业承担社会责任提供有益的启示。

【关键词】民营企业 / 代际传承 / 社会合法性 / 企业社会责任 / 政商关系

【全文链接】http://src.ruc.edu.cn/CN/Y2024/V12/I5/211

Make Everyone Happy:Intergenerational Inheritance, Social Legitimacy, and Charitable Donations of Chinese Private Enterprises

Abstract: In the past decade, China’s private economy has entered a peak period of intergenerational inheritance, with a large number of private entrepreneurs facing the challenge of passing on their businesses to their children. Drawing upon national survey data of Chinese Private Enterprise Survey in 2016, this article examines the impact of intergenerational inheritance on private enterprises’charitable donations. It finds that the inter-generational inheritance of private enterprises is a complex multi-factor transmission process, and the lack of social legitimacy of the second-generation heirs is crucial to the success of the inheritance. Through charitable donations, private entrepreneurs aim to improve the social image of their heirs and enhance the social recognition of inter-generational inheritance. Compared with their counterparts, larger private enterprises have more political ties, and are located in a more market-oriented environment, always having a greater demand for social legitimacy. Thus intergenerational transmission will have a greater impact on corporate philanthropy. The charitable effect of intergenerational inheritance not only deepens our understanding of the intergenerational inheritance of private enterprises, but also enriches the literature on corporate social responsibility in the Chinese context. Moreover, the findings of this article have some implications for the government to better stimulate private enterprises’charitable potential in the future.