我国非公益性企业捐赠激励研究

发布时间：2018-03-04 03:03

  本文选题：非公益性企业捐赠　切入点：公益性效果　出处：《南京大学》2015年博士论文　论文类型：学位论文

【摘要】：近年来,税收政策、结转税制度等政策、法律作为西方国家引导企业慈善行为的激励工具已经在实践中广为应用。但是,国外关于企业慈善行为的理论研究、实践探索和政策激励仅仅针对公益性企业捐赠,并没有涉及到非公益性企业捐赠。就我国而言,与西方国家类似的情形同样存在。但是与西方国家不同的是,我国慈善事业的捐赠主体是企业,表现为公益性和非公益性企业捐赠,这与西方国家以个人为捐赠主体的慈善行为有着本质区别。与此同时,非公益性企业捐赠的兴起改变了我国企业慈善捐赠的格局,成为影响慈善事业进步的主要社会力量。与此对应的理论研究滞后性在于：国内外研究成果基本上围绕公益性企业捐赠展开,没有重视非公益性企业捐赠在慈善事业中的公益性效果和社会救助作用。值得注意的是,非公益性企业捐赠已经成为我国企业慈善行为的主要构成,理应引起学界和政府的关注与支持。为此,政府作为我国慈善事业的主导者需要从社会公益的角度利用激励工具引导非公益性企业捐赠来支持公益事业,协助政府解决社会问题,发挥企业作为慈善主体的应有作用。现阶段,我国非公益性企业捐赠的激励缺失主要表现在以下方面：一是关于非公益性企业捐赠的激励指向不明；二是针对非公益性企业捐赠的激励工具缺失；三是围绕非货币性企业捐赠的激励措施欠缺。基于此,针对我国非公益性企业捐赠激励缺失的现状,必须引入适当的激励工具。研究表明,非公益性企业慈善捐赠既能促进社会公益,又有助于企业获得利益回报。因此,关于非公益性企业捐赠激励的必要性、可行性、有效性或适用性的解释性或实证性分析对于推动我国企业慈善行为乃至慈善事业整体发展具有重要的理论价值和现实意义。围绕我国非公益性企业捐赠激励缺失的主要表现,本文提出了拟解决的核心问题是：政府是否有必要提供激励工具引导非公益性企业捐赠,现行的公益性企业捐赠激励工具能否在非公益性企业捐赠领域进行激励导入,非公益性企业捐赠的公益性慈善效果与激励效应能否融合?就上述核心问题而言,需要进一步研究的问题是：第一,我国企业慈善动机的性质是公益性还是非公益性?如何明确非公益性企业捐赠的行为模式?第二,非公益性企业捐赠能否产生公益性慈善效果?公益性企业捐赠激励工具能否向非公益性企业捐赠进行激励导入?第三,税收政策和特许经营制度作为我国非公益性企业捐赠的激励工具是否具有有效性或适用性?根据拟研究的核心问题,本文的研究思路如下：第一,通过分析我国企业慈善动机的类型,明确我国企业慈善动机的性质。第二,尽管企业慈善动机的利益出发点不同,但是其动机产生的慈善行为结果同样都是公益性的。由此分析非公益性企业捐赠的慈善结果也是公益性的。第三,在确定我国非公益性企业捐赠的公益性效果基础上,构建我国非公益性企业捐赠激励研究的理论框架。第四,通过国内外企业慈善行为及公益性企业捐赠激励工具的比较分析,探索我国公益性企业捐赠的激励工具。第五,分析我国非公益性企业捐赠的激励缺失,探讨关于我国非公益性企业捐赠进行激励导入的必要性、可行性、解释性分析。第六,以实证研究法探索税收政策引导我国非公益性企业捐赠的有效性,借助个案研究法分析特许经营制度引导我国非公益性企业捐赠的可行性和适用性。第七,探索旨在引导我国非公益性企业捐赠的激励优化对策。2008年初,我国新的企业所得税法及其实施条例正式施行,这是我国迄今为止最权威性的、激励企业慈善行为的法律、法规。本文以此作为研究的政策依据,选取2007年和2009年沪市主板上市公司年报的慈善数据(2008年属于自然灾害的特殊年份,其捐赠数据被剔除)。目的是分析我国企业慈善动机的差异性,并以国有和民营企业的个案访谈作为侧面验证依据。进而,运用实证研究法分析税收政策作为激励工具引导非公益性企业捐赠的有效性,并且借助典型案例分析特许经营制度作为激励工具引导非公益性企业捐赠的适用性。根据逻辑推演和实证分析得出的结论是：第一,我国企业慈善动机性质是非公益性的,即“绿领巾”而非“红领巾”,这是一种驱动非公益性捐赠的经济理性慈善动机。第二,基于经济理性慈善动机的非公益性企业捐赠能够产生公益性效果。第三,税收政策是引导非公益性企业捐赠的有效激励工具。研究结果表明两者具有显著的相关性,体现出明显的激励效应。第四,政府应该通过优化非公益性企业捐赠的激励机制,达到强化激励效应的目的,最终实现引导非公益性企业捐赠效果的公益性最大化。因此,本文研究我国非公益性企业捐赠的价值所在和现实意义,探索公益性企业捐赠的激励工具向非公益性企业捐赠进行激励导入的可行性和有效性。进而引导非公益性企业捐赠创造更多的社会价值和公益性效果,充分发挥非公益性企业捐赠的公益价值,最终达到社会公益最大化的激励目标。
[Abstract]:In recent years, tax policy, tax system transfer policy, law as the western countries to guide corporate philanthropy incentive tools have been widely used in practice. However, the foreign theoretical research on corporate philanthropy, practice and policy incentives only for corporate charitable donations, and not related to the non enterprise public welfare donation. In our case, similar case in western countries. But there are also different with the western countries, China's charity donation is the main performance of enterprises, donations for the public and non-public enterprises, the western countries and the individual donations charity is essentially different. At the same time, the rise of non enterprise public welfare donation changed our corporate philanthropy pattern, has become the main social forces affecting philanthropy progress. The theoretical research and the corresponding lag in China Foreign research results basically around the enterprise public welfare donation, function of public welfare and social assistance did not effect the importance of non corporate charitable donations to charity. It is worth noting that the non enterprise public welfare donation has become the main form of corporate philanthropy in China, should arouse the attention and support of government and academia. To this end, the government as the leader of China's charity need to use incentive tool to guide the non corporate charitable donations to support public welfare from a social welfare perspective, to assist the government to solve the social problems, to play its due role as the main enterprise charity. At this stage, mainly in the following aspects of company public welfare contribution incentives lack of non country: one is about non enterprise public welfare donation incentive to unknown; two is the lack of incentive tools for non enterprise public welfare donation; three is on non monetary The lack of incentives for corporate donation. Based on this, in view of the present situation of lack of public welfare donation incentive enterprise of our country, we must introduce appropriate incentive tools. The study shows that the non public enterprise charity donation can promote social welfare, but also help enterprises to obtain benefits. Therefore, the necessity of non public enterprises donation incentive feasibility, applicability or validity of interpretive or empirical analysis has important theoretical value and practical significance for the promotion of corporate philanthropy in China and the overall development of philanthropy. Mainly around the lack of public welfare donation incentive Enterprises - China, proposed the core problem to be solved is: the government whether it is necessary to provide incentive tool to guide the non corporate charitable donations, the enterprise public welfare donation incentive tools whether in non enterprise public welfare donation incentives into the field, non The public welfare charity effect and incentive effect of enterprise public welfare donation can be integrated? On these core issues, the problems that need further study are: first, the nature of our corporate philanthropy motivation is the public welfare or non public? How to define non enterprise public welfare donation behavior? Second, non corporate charitable donations can have a public charity? Enterprise public welfare donation incentive tools can contribute to the non public enterprise incentive import? Third, tax policy and franchising system as China's non enterprise public welfare donation incentive tool is effective or applicable? According to the core issues of research, the research ideas are as follows: first, through the analysis of the type of Chinese enterprise charity motivation, clear the nature of our corporate philanthropy motivation. Second, although the corporate philanthropy motivation the interests of different starting points, but Is the motivation of charity results also are public. The analysis results of non charitable enterprise public welfare donation and public welfare. In third, China's non public welfare based enterprise public welfare donation, constructs the theoretical framework of the study of public donation incentive enterprise in our country. Fourth. Through the comparative analysis of domestic and foreign corporate philanthropy and enterprise public welfare donation incentive tools, explore the public enterprises in China donated incentive tools. Fifth, analysis of enterprise public welfare donation incentive system in our country, probes into the feasibility of necessity, about the enterprise benefit China's non-public donation incentive import, explanatory analysis. Sixth, the empirical research method to explore the effectiveness of tax policy to guide China's non enterprise public welfare donation, by means of case study method to analyze the franchise system to guide China's non public enterprises donated The feasibility and applicability. Seventh, exploration to guide China's non enterprise public welfare donation incentive optimization strategy of.2008 at the beginning of this year, China's new enterprise income tax law and its implementing regulations formally implemented, this is our country by far the most authoritative, encouraging corporate philanthropy laws and regulations. This article as a study of the policy basis data from 2007 and 2009, the charity Shanghai main board listed company's annual report (special year, 2008 belongs to natural disasters the donation data were excluded). The purpose is to analysis the differences between China's corporate philanthropy motivation, and to the country and private enterprises as the basis to verify the case interview. Then, analysis of the effectiveness of tax policy as the incentive tool to guide the non enterprise public welfare donation by the empirical research method, and through analysis of typical cases of franchising system as an incentive tool to guide the non public enterprise donation The applicability of gifts. According to the analysis of logical deduction and empirical conclusion is: first, our country enterprise charity motive nature is non commonweal, namely "green scarf" instead of "red scarf", which is a non driving public welfare donation charity economic rational motivation. Second, the non public enterprises the economic rational motivation of charity donation to public welfare effect. Based on the third, the tax policy is an effective incentive tool to guide the non enterprise public welfare donation. The results show that both of them have a significant correlation, reflecting the incentive effect. Fourth, the government should use the incentive mechanism optimization of non enterprise public welfare donation, to strengthen incentive effect to maximize the enterprise public welfare donation effect of public welfare. Therefore, this paper studies China's non enterprise public welfare donation value and practical significance to explore public enterprises The feasibility of industry donation incentive tools to non enterprise public welfare donation incentive import and effective. Then guide the non enterprise public welfare donation to create more social value and public welfare effect, give full play to the value of non public enterprise public welfare donation, and ultimately achieve public benefit maximization incentive target.

【学位授予单位】：南京大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：D632.9
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本文编号：1563830