The Coupling Mechanism of Party Building Leading Corporate Social Responsibility Fulfillment in Non-Public Enterprises

在构建新发展格局与推进共同富裕的战略背景下，党建通过制度性嵌入与价值传导机制，为解决非公有制企业“重效益轻责任”的结构性矛盾提供了方案。文章基于制度理论与社会责任理论框架，系统探讨非公企业党建与企业社会责任之间的耦合机制。通过文献分析与实证研究发现，当前非公企业党建在组织建设、文化塑造与能力提升三个维度对企业社会责任履行产生显著影响，但存在党建工作形式化、区域发展失衡等结构性矛盾。对此，文章提出以制度嵌入、文化融合与能力协同为核心的优化路径，为非公企业实现经济效能与社会责任的动态平衡提供理论参考。Under the strategic context of constructing a new development paradigm and advancing common prosperity, Party building provides a Chinese approach to resolving the structural contradictions of non-public enterprises that “prioritize profit over responsibility” through institutional embeddedness and value transmission mechanisms. Based on the frameworks of institutional theory and corporate social responsibility (CSR) theory, this paper systematically explores the coupling mechanism between Party building in non-public enterprises and CSR. Through literature analysis and empirical research, it is found that current Party-building efforts significantly influence CSR fulfillment across three dimensions—organizational construction, cultural shaping, and capability enhancement. However, structural challenges persist, including formalistic tendencies in Party-building work and regional development disparities. To address these issues, this study proposes an optimization pathway centered on institutional embeddedness, cultural integration, and capability synergy, offering theoretical insights for non-public enterprises to achieve a dynamic equilibrium between economic efficiency and social responsibility.