捐赠者会在意慈善组织的公益项目吗——基于理性选择理论的实证研究

发布时间：2018-07-12 14:43

本文选题：慈善组织 + 理性选择理论　；参考：《南开管理评论》2017年04期

【摘要】：公益项目是慈善组织使用捐赠的主要体现,那么捐赠者是否会根据慈善组织的公益项目特征来制定捐赠决策?基于此,文章基于理性选择理论,从公益项目视角出发考察公益项目特征对捐赠决策的影响效应,以2011-2014年基金会为样本,使用济贫程度、社会福利程度以及捐赠者自身社会价值来衡量公益项目特征,结果发现:(1)捐赠者的慈善捐赠主要关注增大济贫程度、社会福利程度和提升自身社会价值,而且在这三个影响指标中,捐赠者对慈善组织济贫程度的关注程度更强。(2)将捐赠者分为个人捐赠者和机构捐赠者之后,虽然个人和机构捐赠者均较为注重济贫程度,但是个人捐赠者比较注重社会福利程度,而机构捐赠者比较注重自身社会价值的提升。(3)进一步将基金会分为全国性基金会和地方性基金会,全国性基金会中个人捐赠者注重提升自我社会价值,而机构捐赠者注重社会福利程度;地方性基金会中,无论是个人还是机构捐赠者都比较注重济贫程度,但是个人捐赠者更倾向于基金会带来更多社会福利,而机构捐赠者更倾向于提升自身社会价值。
[Abstract]:Public welfare projects are the main embodiment of charitable organizations to use donations, so will donors make donation decisions according to the characteristics of charitable organizations? Based on this, based on the rational choice theory, this paper investigates the impact of the characteristics of public welfare projects on the donation decision from the perspective of public welfare projects, taking the foundation as a sample from 2011-2014 to use the degree of poverty relief. The social welfare degree and the donor's own social value are used to measure the characteristics of the public welfare project. The results show that: (1) the donor's charitable donation mainly focuses on increasing the degree of poverty relief, the social welfare degree and enhancing the social value of the donor. Moreover, among the three impact indicators, donors pay more attention to the degree of poverty relief of charitable organizations. (2) after dividing donors into individual donors and institutional donors, although both individual and institutional donors are more concerned about the degree of poverty relief, However, individual donors pay more attention to the degree of social welfare, while institutional donors pay more attention to the promotion of their own social value. (3) the foundations are further divided into national foundations and local foundations. In national foundations, individual donors focus on promoting self-social value, while institutional donors focus on social welfare. In local foundations, both individuals and institutional donors pay more attention to the degree of poverty relief. But individual donors prefer foundations to bring more social benefits, while institutional donors tend to increase their social value.
【作者单位】：天津财经大学商学院;南开大学中国公司治理研究院;
【基金】：国家自然科学基金重点项目(71533002) 长江学者和创新团队发展计划资助项目(IRT0926)资助
【分类号】：D632.9

【相似文献】