美国企业慈善的历史演进与长效机制研究  

The Evolution of American Corporate Philanthropy and Long-term Mechanism Research

作　　者：万君宝[1] 秦施洁 

机构地区：[1]上海财经大学国际工商管理学院,上海200433

出　　处：《经济管理》2015年第1期158-167,共10页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金项目"仆从领导驱动下的服务型政府的顶层设计研究"(13BGL072)

摘　　要：美国成为世界上第一捐赠大国,企业慈善在其中起到了关键作用。本论文运用制度变迁理论、社会责任理论、战略慈善理论,将美国企业慈善历程划分为五大阶段——慈善非法期、相关慈善期、不相关慈善期、社会责任期和战略慈善期,揭示了美国企业慈善从被动到主动、从不合法到合法、从对社会变革的消极卷入到积极推动的复杂动态过程。在此基础之上,本文提出了美国企业慈善的五角星模型,试图寻绎以企业自身战略发展为轴心,汇聚政府、非营利组织、社会大众、学术机构等众多利益相关者的多种力量,获得企业经济效益和社会效应共赢的长效机制。针对中国企业慈善的发展困境,本文提供了培育中国企业慈善三种力量的基本思路与相关对策。As the donation grant in the world, the evolution of corporate philanthropy in United States has already gone through more than two hundred years. Compares to the United States, Chinese corporate philanthropy is still in the initial stage of development, the number of total charitable donations are21times less than American. Therefore, it is exigent to absorb nutrients from American Corporate Philanthropy＇s historical operating mechanism. This paper divided this history into five stages illegal period, relatedphilanthropy period, unrelated- philanthropy, social responsibility period and strategic period according to changes within social environment, religion, jurisprudence, government policy and the emergence of non-profit charitable organizations. At first the Corporate Philanthropy in United States is under an embargo and been see as Ultra vires activity, it will do harm to the interests of the minority stockholders based on the principle of profit maximization. But with the changes of social environment such as The World War I and World War II, three times of American economic de- pression, immigration waves after Civil War, contradictions gradually emerge between the material need of social and the limited ability of government. The decadent economic need enterprise donation to recover and at the same time religion also restrict the behavior of the enterprise philanthropy as they indicate the rich is guilty. At the same time, Red Cross emerged to adapt to the needs of the war and created a new pattern which allow company put the money in organization and get dividends and bonuses from its donation activities. This pattern building bridges be- tween the public and the rich company and at some extent it helped company to choose a appropriate recipients. So corporate philanthropy became legalization and the government issued a lot of policies and regulations like reduction in tax, impose an excess profits tax, carry out federal assistant programs to encourage companies to donate. And non-profit organizations

关 键 词：企业慈善 制度变迁 社会责任 战略慈善 长效机制 

分 类 号：F272.3[经济管理—企业管理]