论企业的社会责任与慈善捐赠理念  

Social Responsibilities of the Enterprises and their Idea on Charitable Donations

作　　者：迟爱敏[1] 王琪[1] 

机构地区：[1]山东科技大学文法学院,山东青岛266510

出　　处：《山东师范大学学报（人文社会科学版）》2010年第4期146-150,共5页Journal of Shandong Normal University(Humanities and Social Sciences)

基　　金：山东省社科规划研究项目"我国捐赠文化缺失的创生机制研究"(项目号:08cshj08)的阶段性研究成果

摘　　要：现代企业除了追求利润外,还应承担更多的社会责任,而企业捐赠活动是企业履行其社会责任的重要方式。企业社会责任和企业捐赠具有深刻的涵义。只有培育企业内在驱动力,把捐赠作为一种营销战略、完善慈善捐赠制度,优化企业捐赠环境、改进税收优惠法,为企业捐赠注入活力,才能实现企业和社会共赢。In addition to chase profits,modern enterprises ought to share more social responsibilities as well,and corporate donations are one of the important ways for the enterprises to perform their social responsibilities.This article analyzes systemically the problems existing in corporate donations after interpreting the meanings of social responsibilities of the enterprises and their idra on charitable donations.The author points out that cultivating internal driving force of the companies,taking donation as a marketing strategy,refining the donation system,optimizing the donor environment,improving tax incentive laws and energizing the enterprise donation are ways for both the companies and society to win.

关 键 词：企业捐赠 社会责任 企业公民 市场经济 

分 类 号：F123.15[经济管理—世界经济]