企业策略性捐赠行为研究:慈善投入的视角  

A Study on Dealing of Corporate Strategic Philanthropy

作　　者：田利华[1] 陈晓东[2] 

机构地区：[1]南京财经大学,南京210046 [2]中国社会科学院工业经济研究所,北京100836

出　　处：《中央财经大学学报》2007年第2期58-63,共6页Journal of Central University of Finance & Economics

摘　　要：策略性慈善捐赠能兼容企业和相关利益者的利益,它将企业的捐赠引向既有利于其商业利益又服务于受益组织或个人的慈善行为。波特以来的学者研究的重点集中于企业如何通过慈善捐赠项目获得收益这一问题,而本文在分析了影响企业“慈善投入”的各种因素后,对企业如何选择最优化的慈善捐赠行为作了深入研究,进而得出了企业慈善捐赠行为选择的相关路径。Corporate strategic philanthropy is lead to serving not only for the business benefit but also for the social organization. Through this kind of philanthropy, enterprises can consider the benefit of itself and its interested party. Many researchers put their emphasis on how to get profit from philanthropy donation. Based on the analysis of the elements which can affect the philanthropy investment, the paper puts forward four models of strategic philanthropy.

关 键 词：策略性慈善捐赠 慈善投入 慈善收益 

分 类 号：F270[经济管理—企业管理]