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企业捐赠:慈善还是交换?基于我国年度亏损上市公司的分析/Corporate Donation: Charity or Exchange

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由暨南大学李四海同学、中南财经政法大学陆琪睿同学撰写的论文《企业捐赠:慈善还是交换?基于我国年度亏损上市公司的分析》,荣获2011年对外经济贸易大学国际经济伦理研究中心举办的第五届大学生企业社会责任征文大赛一等奖,全文请参考附件。

企业捐赠:慈善还是交换?基于我国年度亏损上市公司的分析

摘要:本文以我国2004—2010年度亏损上市企业为研究样本,通过政府补助这一中介变量,研究政府的支持之手对企业捐赠这一资源付出行为的影响。研究发现亏损企业的捐赠行为确实受到了政府利益(补助)的影响,获得政府补助越多的亏损企业不论是捐赠意愿还是捐赠水平都显得更为积极与突出,反映了在我国当前的制度背景下,政府在企业捐赠行为中起着重要作用,亏损企业的捐赠受到了政府利益(补助)的影响,在我国的企业捐赠中存在着基于互惠交换的理性捐赠行为,传统的慈善捐赠行为受到了一定的冲击。

关键字:企业捐赠;政府补助;产权性质;政治联系

The Paper “Corporate Donation: Charity or Exchange——Based on the Analysis of Listed Companies under Deficit in China”, written by Li Sihai from Jinan University and Lu Qirui from Zhongnan University of Economics and Law is the First Prize of 2011 Collegiate Corporate Social Responsibility Essay Competition, which is organized by the Center for International Business Ethics at UIBE, Beijing. The whole paper can be found in the attachment.

Corporate Donation: Charity or Exchange
——Based on the Analysis of Listed Companies under Deficit in China


Abstract: Based on listed companies under deficit in China during 2004 and 2010 , we empirically studied the influence of government support on the corporate donation with government subsidies as a mediator variable, . We have found that the government subsidies have significant effect on the donation in loss corporations, which means that loss corporations which obtained more government subsidies would behave more actively and make more donations. This reflects that under the background of China's current system, the government plays a significant role in corporate donation. reciprocal exchange behavior in China's corporate donation, to some extent, shocks the traditional concept of charitable donation.

Key words: Corporate Donation; Government Subsidies; Property Rights; Political Connection
Lampiran: Corporate Donation Charity or Exchange.pdf (274,3k)