公共品自愿供给中的捐赠行为分析
发布时间：2018-08-16 17:55
【摘要】：经典的公共品理论认为，在公共品的提供过程中，“利己人”的“搭便车”行为会使公共品的自愿供给无法实现。然而，在现实中，又有很多人会对非营利组织进行捐赠从而自愿提供公共品。应该如何理解这个问题，人们进行捐赠都是出于利他动机吗?如果捐赠行为是利己主义者成本一收益分析的产物，那么它给利己主义者带来了哪些收益?哪些因素会影响人们的捐赠行为?与西方相比，我国的民间捐赠数量很少，我们应该采取什么措施促使人们进行更多的捐赠? 本文使用消费者行为理论来分析公共品自愿供给中的捐赠行为。认为捐赠是一种特殊的商品，是个人在预算约束下对捐赠进行成本一收益分析后的理性行为。利他主义者进行捐赠是因为捐赠使非营利组织提供的公共品增加，从而使他人的福利得到改善。利己主义者则是因为捐赠可以带给他们各种收益，这些收益包括：非营利组织给捐赠者的各种物质回报、捐赠带来的个人声望的提高、参加捐赠活动而获得的与社会上层交往的机会、通过捐赠活动所获得的各种心理满足。但消费者行为理论存在几个不足：它假设消费者进行决策时不受到社会规范的约束、不受其他消费者行为的影响、没有分析个人之间的差异所造成的消费的不同。本文在用这一理论分析公共品自愿供给中的捐赠行为时，注意到了这几个不足，进一步分析了社会规范、其他消费者的捐赠决策、个体差异性对捐赠的影响。除此以外，还利用实验经济学的研究成果，分析了影响捐赠的各种因素。结合以上分析得到的结果，本文将影响个人捐赠的因素分为三类：宏观因素：包括关于捐赠的税收抵免规定、社会成员进行慈善捐赠的传统、社会规范等；中观因素：这是指非营利组织提供的公共品的质量与数量以及它的募捐策略：包括捐赠方式、返还保证、底线水平、奖励水平、冠名权等；微观因素：指捐赠者个体的特征：包括捐赠者的收入、家庭背景、受教育程度等。在这些因素中，有一部分是不可控的，如捐赠者的收入、家庭背景、受教育程度等微观因素，，它们由于个体的差异会发生很大变化，我们很难采用措施对其加以控制；而另一部分，则是可控的，如关于捐赠的税收抵免规定、非营利组织提供公共品的数量与质量、返还保证、底线水平、奖励水平、冠名权等，人们可以采取各种措施对其加以控制。 本文将影响捐赠的可控因素与中国实际相结合，研究促进我国民间捐赠的有效措施。这些措施可以分为两大类：一类是由国家制订的税收政策；另一类则是由非营利组织施行的，旨在促使捐赠人捐赠的措施。在公共品的自愿供给过程中，存在两个关键环节：一是个体捐款给非营利组织；另一是非营利组织提供公共品。税收政策在这两个环节上都对捐赠产生了影响。因此，本文再将促进捐赠的税收
[Abstract]:The classical theory of public goods holds that the "free rider" behavior of "self-interest" will make the voluntary supply of public goods impossible. However, in reality, many people will donate to non-profit organizations to provide public goods voluntarily. Is it altruistic? If donation is the product of cost-benefit analysis of egoists, what benefits does it bring to egoists? What factors affect people's donation behavior? Compared with the West, the number of non-governmental donations in China is very small. What measures should we take to encourage people to donate more?
This paper uses the consumer behavior theory to analyze the donation behavior in the voluntary supply of public goods.It holds that donation is a special commodity and a rational behavior after a cost-benefit analysis of donation under budget constraint.Altruistic donors donate because donation increases the public goods provided by non-profit organizations. People's well-being is improved. Egocentrists benefit from donations, which include material rewards from non-profit organizations to donors, personal prestige from donations, opportunities to engage in donations, and psychological benefits from donations. But there are several shortcomings in the theory of consumer behavior: it assumes that consumers are not bound by social norms when making decisions, are not influenced by other consumer behaviors, and do not analyze the differences in consumption caused by individual differences. These shortcomings further analyze the influence of social norms, donation decisions of other consumers and individual differences on donation. In addition, various factors affecting donation are analyzed by using the research results of experimental economics. It includes tax credits for donations, the tradition of charitable donations by members of the community, social norms, etc. Medium factors: this refers to the quality and quantity of public goods provided by non-profit organizations and its donation strategies: including donation methods, return guarantees, bottom line level, incentive level, naming rights, etc. Individual characteristics of donors include the income of donors, family background, education level, etc. Some of these factors are uncontrollable, such as the income of donors, family background, education level and other micro-factors, they will change greatly due to individual differences, it is difficult for us to adopt measures to control them; Some are controllable, such as the tax credits on donations, the quantity and quality of public goods provided by non-profit organizations, the guarantee of return, the bottom line, the level of incentives, the right of naming, and so on.
This paper combines the controllable factors affecting donation with China's actual conditions to study the effective measures to promote non-governmental donation in China. These measures can be divided into two categories: one is the tax policy formulated by the state; the other is the measures implemented by non-profit organizations to promote donors'donation. There are two key links: one is individual donation to non-profit organizations; the other is the provision of public goods by non-profit organizations. Tax policy has an impact on donation in both links. Therefore, this paper will further promote the tax on donation.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F062.6
本文编号：2186740
[Abstract]:The classical theory of public goods holds that the "free rider" behavior of "self-interest" will make the voluntary supply of public goods impossible. However, in reality, many people will donate to non-profit organizations to provide public goods voluntarily. Is it altruistic? If donation is the product of cost-benefit analysis of egoists, what benefits does it bring to egoists? What factors affect people's donation behavior? Compared with the West, the number of non-governmental donations in China is very small. What measures should we take to encourage people to donate more?
This paper uses the consumer behavior theory to analyze the donation behavior in the voluntary supply of public goods.It holds that donation is a special commodity and a rational behavior after a cost-benefit analysis of donation under budget constraint.Altruistic donors donate because donation increases the public goods provided by non-profit organizations. People's well-being is improved. Egocentrists benefit from donations, which include material rewards from non-profit organizations to donors, personal prestige from donations, opportunities to engage in donations, and psychological benefits from donations. But there are several shortcomings in the theory of consumer behavior: it assumes that consumers are not bound by social norms when making decisions, are not influenced by other consumer behaviors, and do not analyze the differences in consumption caused by individual differences. These shortcomings further analyze the influence of social norms, donation decisions of other consumers and individual differences on donation. In addition, various factors affecting donation are analyzed by using the research results of experimental economics. It includes tax credits for donations, the tradition of charitable donations by members of the community, social norms, etc. Medium factors: this refers to the quality and quantity of public goods provided by non-profit organizations and its donation strategies: including donation methods, return guarantees, bottom line level, incentive level, naming rights, etc. Individual characteristics of donors include the income of donors, family background, education level, etc. Some of these factors are uncontrollable, such as the income of donors, family background, education level and other micro-factors, they will change greatly due to individual differences, it is difficult for us to adopt measures to control them; Some are controllable, such as the tax credits on donations, the quantity and quality of public goods provided by non-profit organizations, the guarantee of return, the bottom line, the level of incentives, the right of naming, and so on.
This paper combines the controllable factors affecting donation with China's actual conditions to study the effective measures to promote non-governmental donation in China. These measures can be divided into two categories: one is the tax policy formulated by the state; the other is the measures implemented by non-profit organizations to promote donors'donation. There are two key links: one is individual donation to non-profit organizations; the other is the provision of public goods by non-profit organizations. Tax policy has an impact on donation in both links. Therefore, this paper will further promote the tax on donation.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F062.6
【引证文献】
相关硕士学位论文 前2条
1 许方方;我国农村公共产品自愿供给研究[D];华东交通大学;2011年
2 王娟;完善我国慈善捐赠的税收政策研究[D];暨南大学;2012年
本文编号：2186740
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