关键词: 政府职能转变, 法治政府建设, 企业社会责任, 法治督察

Abstract: The construction of a rule-of-law government aims to coordinate the relationships between the government and the market, as well as between administration and judicial authority, which is of profound significance for dismantling local protectionism and promoting enterprises to fulfill their social responsibilities. Taking rule-of-law inspections as the entry point, this paper conducts a theoretical and empirical analysis of the impact and mechanism of law-based government construction on corporate social responsibility governance. The findings reveal that law-based government construction is conducive to promoting enterprises to fulfill their social responsibilities, and this positive impact is more significant for non-state-owned enterprises, enterprises in regions with a higher degree of opening-up, manufacturing enterprises, high-tech industry enterprises, and enterprises in regions governed by provincial leaders with backgrounds in economics, management and law. The mechanism tests show that law-based government construction promotes enterprises to fulfill their social responsibilities mainly through three channels: enhancing the government’s deterrence effect, fostering the entrepreneurial spirit effect, and optimizing the business environment effect. Further analysis reveals that under the background of law-based government construction, enterprises’ fulfillment of social responsibilities will help realize the unification of social equity and enterprise efficiency. Therefore, we should continuously promote the construction of a law-based government, focus on strengthening administrative law enforcement capabilities, optimizing the business environment and cultivating outstanding entrepreneurial spirit, and constantly promote enterprises to fulfill their social responsibilities on the basis of balancing efficiency and equity.

Key words: transformation of government functions, construction of rule-of-law government, corporate social responsibility, rule-of-law inspections