SN企业的慈善捐赠对财务绩效影响研究

发布时间：2018-03-16 14:09

本文选题：慈善捐赠　切入点：财务绩效　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：汶川地震掀起了社会各界的捐赠热潮,企业作为慈善捐赠的主力军更是义无反顾,及时为灾区捐赠物资的企业受到了社会公众的一致好评,其生产的产品也受到了消费者的追捧,然而未在灾难发生时第一时间进行捐赠的企业却遭遇了来自网络和社会各界的指责与抨击,他们的产品也受到了消费者的抵制,这一现象引起企业对慈善捐赠的关注和重视。目前学者对慈善捐赠如何影响企业财务绩效有不同的见解。反对企业进行慈善捐赠的学者认为慈善捐赠会占用企业一部分资源,阻碍了企业更好的发展。支持企业进行此种做法的学者认为企业制定适当的战略性慈善捐赠机制能够为企业树立良好的形象,使企业在激烈的竞争中脱颖而出。研究资料表明国外的企业已经对于慈善捐赠形成了一系列规范的流程和运作机制,然而目前为止国内还尚未形成成熟的捐赠体制,这使得很多企业的慈善捐赠并未对财务绩效起到积极正面的作用。那么探索企业慈善捐赠与财务绩效的关系对于拥有慈善捐赠项目的企业来说尤为重要。文章首先是绪论部分,然后梳理了文献综述和相关理论,分析了企业慈善捐赠与财务绩效的关系。从内外两方面分析了影响企业慈善捐赠行为的因素,介绍了财务绩效的内容以及衡量方法,通过文献法验证慈善捐赠与财务绩效的关系。在案例分析部分列举SN企业近几年的慈善捐赠和财务绩效数据,首先介绍了 SN企业的基本情况,然后研究了 SN企业的慈善捐赠对财务绩效的影响,从中发现问题并进行分析。最后针对SN企业在慈善捐赠方面存在的问题提出了可以提高SN企业财务绩效的对策。为了取得更好的研究效果,结合了多种研究方法进行分析,首先利用文献研究法,通过网络数据和学校图书馆获取大量相关的国内外文献资料,阅读了解了企业慈善捐赠和企业财务绩效方面的理论,并且通过文献研究法对二者的关系进行验证,得出企业慈善捐赠对财务绩效影响的结论。采取了案例分析法和对比分析法进行研究,以SN企业为例,介绍了企业的慈善捐赠与财务绩效的情况,通过对比分析SN企业进行慈善捐赠时财务绩效的变化,研究慈善捐赠对财务绩效产生的影响,然后提出了具体的可以操作的对策,使研究结果更让人信服,有科学性。
[Abstract]:The Wenchuan earthquake set off an upsurge of donations from all walks of life, and enterprises, as the main force of charitable donations, have been praised by the public for donating goods and materials to the disaster areas in a timely manner. The products they produced were also sought after by consumers. However, enterprises that did not donate in the first place at the time of the disaster were criticized and attacked by the Internet and various sectors of society, and their products were also boycotted by consumers. At present, scholars have different views on how charitable donations affect the financial performance of enterprises. Scholars who oppose charitable donations by enterprises think that charitable donations will occupy some of the enterprise's resources. The scholars who support the enterprise in this way believe that the establishment of appropriate strategic charitable donation mechanism can create a good image for the enterprise. Research data show that foreign enterprises have formed a series of standardized processes and operational mechanisms for charitable donation. However, up to now, the domestic donation system has not yet formed a mature system. As a result, many corporate philanthropic donations do not play a positive role in financial performance. Therefore, exploring the relationship between corporate charitable donation and financial performance is particularly important for enterprises with charitable donation programs. The first part of the article is the introduction. Then it combs the literature review and related theories, analyzes the relationship between corporate charitable donation and financial performance, analyzes the factors affecting corporate charitable donation behavior from both internal and external aspects, and introduces the content and measurement methods of financial performance. This paper verifies the relationship between charitable donation and financial performance through literature method. In the case analysis part, it lists the data of charitable donation and financial performance of SN enterprise in recent years, and introduces the basic situation of SN enterprise. Then, the influence of charitable donation on financial performance of SN enterprise is studied. Finally, the paper puts forward some countermeasures to improve the financial performance of SN enterprises. In order to obtain better research results, it combines various research methods to analyze. First of all, using the literature research method, through the network data and the school library to obtain a large number of related domestic and foreign literature materials, read and understand the corporate philanthropic donation and corporate financial performance theory. And through the literature research method to verify the relationship between the two, draw the conclusion that corporate charitable donation has influence on financial performance. The case analysis method and contrast analysis method are adopted to study, taking SN enterprise as an example, This paper introduces the situation of charitable donation and financial performance of enterprises, analyzes the change of financial performance when SN enterprise makes charitable donation, studies the influence of charitable donation on financial performance, and then puts forward specific operable countermeasures. To make the results more convincing and scientific.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5

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