基于中国情境的食品工业企业信息责任——概念界定、履责行为与影响因素

Corporate information responsibility of food industry enterprises in the Chinese context: Definition, behavior, and influencing factors

关键词:  信息不对称  企业信息责任  食品工业企业  中国情境  预期净收益

Key words:  information asymmetry  corporate information responsibility  food industry enterprises  Chinese context  expected net income

摘要:

为深入研究食品工业企业信息责任（Corporate information responsibility， CIR）、履责行为及影响行为的主要因素，基于文献研究与中国实际界定了CIR的概念，并通过对广西462家食品工业企业的调查数据，采用Multivariate Probit回归模型与Binary Logit回归模型稳健性检验研究了企业履责行为与影响行为的主要因素。结果表明，法律规章约束程度、履责成本与企业履责行为相关，且不同行为间具有一定的替代或互补关系。此外，企业决策者年龄与规模、消费者对食品安全信息的需求程度、外部监管力度、政策激励程度、信息技术成熟度与基础设施的便捷性均与企业履责行为相关。由此，提出完善法律规章体系、保持常态化的外部监管力度、有效发挥政策激励效应与提供充足便捷的信息基础设施的政策建议。

Abstract:

In order to investigate the corporate information responsibility （CIR）， the CIR behavior and the main factors influencing the behaviors in the food industry. This study defines CIR based on literature research and the reality of China. Based on data from a survey of 462 food industry enterprises in Guangxi， the CIR behaviors and main influencing factors are investigated using multivariate Probit regression. A robustness check is also performed using the binary Logit model. The results reveal that：The legal and regulatory requirements and cost of performing CIR are related to the CIR behaviors， and there is a substitute or complementary relationship between the CIR behaviors. The enterprise size， age of decision makers， consumer demand for food safety information， external regulation， policy incentives， information technology maturity and infrastructure convenience are related to the CIR behaviors. Therefore， the study puts forward some policy suggestions to improve the system of laws and regulations， maintain the normal external supervision， effectively exert the policy incentive effect and provide sufficient and convenient information infrastructure.