基于行为经济学的企业赈灾捐赠机制研究  

Study on the Mechanism of Corporate Donation Based on Behavioral Economics

作　　者：唐恒书[1] 何万波[2] 梁丽[1] 

机构地区：[1]重庆交通大学财经学院,重庆400074 [2]重庆工商大学财政金融学院,重庆400067

出　　处：《软科学》2011年第4期125-128,共4页Soft Science

摘　　要：通过引入行为经济学的"短视"认知偏差和贴现因子两个变量,利用双曲线贴现模型研究了企业高管在捐赠行为决策时的机制。研究发现,公司高管任期长且不确定的情况下,一般都积极参与赈灾捐赠活动;公司高管任期短且确定的情况下,大部分对赈灾捐赠活动反映平淡;同时还分析了在捐赠条件相同的情况下,任期长的公司高管比任期短的高管更主动参与捐赠活动的动因。By introducing two variables of the short-sighted cognitive bias and discount factor in behavioral economics,the paper researches the behavior of corporate executives on the donation decision-making principle by using the hyperbolic discount model.The study finds that long-term and uncertain corporate executives,in general,take an active part in disaster relief donation actives.On the contrary,those short-term or identified executives hold indifferent attitudes to the donation activities.At the same time,this paper analyzes the reason why long-term executives are more active than short-term executives,even though they are in the same donation circumstances.

关 键 词：有限理性 “短视”认知偏差 贴现因子 双曲线模型 捐赠行为 

分 类 号：F270[经济管理—企业管理]