企业慈善捐赠的动机分析

发布时间：2018-05-19 12:23

本文选题：慈善捐赠 + 动机　；参考：《广东财经大学》2016年硕士论文

【摘要】：随着中国经济的飞速发展,中国的慈善事业也正在蓬勃的发展。但是在慈善事业蓬勃发展地同时,也出现了一些不和谐的因素,如有些企业一边进行着慈善捐赠行为,一边却在做着欺骗消费者、污染环境等危害社会的行为。因此根据理性经济人假定和社会责任层级理论等可以看出企业进行慈善捐赠不仅是出于回报社会的单纯的利他动机,也可能存在出于自身经济利益考虑的利己动机。本文首先回顾了国内外学者关于慈善捐赠领域的研究成果,在此基础上,综合分析了企业慈善捐赠行为的三种动机。文章中把企业慈善捐赠的动机分为三种:经济动机、政治动机和伤害保险动机,这也是本文的创新处之一。另外在研究伤害保险动机方面,本文引入了“公司是否是重污染行业”这一变量,和以往的研究有所不同。基于上市企业2010-2013年财务数据进行实证分析发现:第一,企业的慈善捐赠存在用来获得广告效用的经济动机。第二,企业的慈善捐赠存在用来从政府处获得财政支持的政治动机。第三,企业的慈善捐赠存在用来掩盖其不道德行为的伤害保险的动机。本文同时对慈善捐赠对企业财务业绩的影响进行了实证分析,研究表明:企业在履行社会责任的同时也提升了自身的财务业绩,实现了双赢的目的。
[Abstract]:With the rapid development of China's economy, China's philanthropy is also booming. But at the same time, there are some disharmonious factors, such as some enterprises are making charitable donation, while they are deceiving consumers, polluting the environment and so on. Therefore, according to the rational economic man assumption and social responsibility hierarchy theory, we can see that the enterprise charitable donation is not only out of the simple altruistic motive of the reward society, but also may exist out of their own economic interests. Firstly, this paper reviews the research achievements of domestic and foreign scholars in the field of charitable donation, and on this basis, comprehensively analyzes the three motivations of corporate philanthropic donation. This paper divides the motivation of corporate charitable donation into three types: economic motivation, political motivation and injury insurance motivation, which is one of the innovations of this paper. In addition, this paper introduces the variable "whether the company is a heavy pollution industry", which is different from the previous research. Based on the financial data of listed enterprises from 2010 to 2013, it is found that: first, there are economic motivations for corporate charitable donations to obtain advertising utility. Second, corporate philanthropy exists as a political incentive to get financial support from the government. Third, corporate philanthropy exists as an incentive to cover up injury insurance for unethical behavior. At the same time, this paper makes an empirical analysis on the impact of charitable donation on corporate financial performance. The research shows that: enterprises not only fulfill their social responsibility but also improve their own financial performance, and achieve a win-win goal.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270;D632.9;F275

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