中文摘要：

企业社会责任问题近年来成为全社会关注的焦点。那么,影响企业社会责任履行的因素有哪些？制度环境会影响企业社会责任的履行吗？以2009与2010年披露企业社会责任报告的上市公司作为研究样本,本文考察了制度环境中的政府对经济的干预程度、法律环境的完善程度、以及要素市场的发育程度等对中国企业社会责任履行情况的影响。研究发现,在政府对经济干预程度越低、法律环境越完善以及要素市场越发达的地区,企业的社会责任履行状况越好。本文的研究表明,要促进与改善我国企业的社会责任履行,就必须完善相关的制度环境,为企业社会责任的履行提供外部的约束机制与内部的动力机制。

英文摘要：

Corporate social responsibility has become the focus of society recent years. Thus, what component will influence corporate social responsibility？ This article studied influence of institutional environment, include the degree of government intervention on economy, the degree of perfection of legal environment and the degree of development of element market on corporate social responsibility based on listed companies from 2009 to 2010 as samples. We find, corporate so- cial responsibility perform better in regions where government intervention on economy is few, legal environment is perfect and element market is developed. The finds show that it is necessary to perfect institutional environment to provide external constraint mechanism and internal dynamic mechanism if want to improve our countries＇ corporate social responsibility.