企业规模、家族涉入与私营企业捐赠行为——基于战略性动机的研究

发布时间：2019-07-05 08:19

【摘要】：是什么促使私营企业牺牲企业的资源进行无偿捐赠?基于2915家私营企业的样本,考察企业规模和家族涉入对企业捐赠动机和捐赠行为的影响。结果表明:企业规模与慈善捐赠之间并非简单的线性关系,而是呈U型关系。小规模企业对合法性的需求较高而积极进行捐赠,大规模企业随着组织可见性的提升而加大捐赠强度,中等规模企业的慈善捐赠水平最低。此外,家族涉入对企业规模与慈善捐赠的关系存在负向调节作用,削弱了两者之间的U型关系。实证结果显示,私营企业基于不同的战略动机实施捐赠,而家族企业保存社会情感财富的内驱力则削弱了私营企业捐赠行为的战略性动机。研究揭示了私营企业捐赠行为背后的动机,对在中国的制度情境下企业社会责任的履行提供了建议。
[Abstract]:What prompted the private sector to sacrifice the resources of the enterprise for free donation? Based on the samples of 2915 private enterprises, the influence of enterprise size and family involvement on corporate donation motivation and donation behavior was investigated. The results show that the relationship between enterprise size and charitable donation is not a simple linear relationship, but a U-shaped relationship. Small-scale enterprises have a high demand for legitimacy and actively donate. Large-scale enterprises increase the intensity of donations with the increase of organizational visibility, and the level of charitable donations of medium-scale enterprises is the lowest. In addition, there is a negative regulating effect on the relationship between enterprise size and charitable donation, which weakens the U-shaped relationship between the two. The empirical results show that the private enterprises carry out donations based on different strategic motivations, while the internal drive of family enterprises to preserve social emotional wealth weakens the strategic motivation of private enterprises to donate. The study reveals the motivation behind the donation behavior of private enterprises and provides suggestions for the implementation of corporate social responsibility in the institutional context of China.
【作者单位】：中山大学管理学院;
【基金】：国家自然科学基金项目“私营企业政治关系结构、收益结构与治理特征研究:基于先赋性、后致性视角”(71272204)
【分类号】：F276.5

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