上市物流企业慈善捐赠与财务绩效的关系研究  

Study on Relationship between Charitable Donation and Financial Performance of Listed Logistics Enterprises

作　　者：傅浩[1] 张倩[1] Fu Hao Zhang Qian(School of Economics ＆ Management, Southwest Jiaotong University, Chengdu 610031, China)

机构地区：[1]西南交通大学经济管理学院,四川成都610031

出　　处：《物流技术》2017年第3期61-65,共5页Logistics Technology

摘　　要：针对物流企业高速发展现状,以2008-2014年我国51家上市物流企业的平衡面板数据为样本,实证检验了上市物流企业慈善捐赠与其财务绩效之间的关系。研究发现:上市物流企业财务绩效对慈善捐赠倾向和捐赠规模有显著正向影响;反之,企业慈善捐赠对企业财务绩效也有显著正向影响。In this paper, in light of the high speed development of the logistics enterprises and with the balance panel data of 51 Chinese listed logistics enterprises for the period between 2008 and 2014 as the sample, we tested the relationship between the charitable donation and financial performance of these enterprises and found that the financial performance would positively affect their tendency and scale of charitable donation and on the other hand, the charitable donation would also positively affect their financial performance.

关 键 词：企业慈善捐赠 企业财务绩效 上市物流企业 

分 类 号：F275.5[经济管理—企业管理]