企业慈善捐赠的理论分析与策略探讨  

Theoretical Analysis and Strategy Discussion on Corporate Charitable Donation

作　　者：曹淑华[1] 

机构地区：[1]福州外语外贸学院财会系,福建福州350202

出　　处：《长沙大学学报》2017年第4期20-23,共4页Journal of Changsha University

基　　金：福建省教育厅中青年教师教育科研项目"福建省民营企业慈善捐赠现状;动机及其对企业财务绩效之关系研究";编号:JAS150692

摘　　要：目前,慈善捐赠已成为众多企业的常态行为,这种行为自有其社会意义,也有企业本身的利益考量。慈善捐赠从客观上来讲会促使社会资源更良性的利用,对资源进行更加合理的分配,对弱势群体施以援助之手。另一方面,企业慈善捐赠是有成本的,对企业来说,这在本质上来讲仍是一种投资行为,可以获得其他手段所不能获得的收益来弥补这些捐赠的付出。企业在经营过程中应该根据自身具体状况,来选择适合的慈善捐赠策略,在扶助社会的同时,提升企业知名度,提高企业经营效益。Charitable donations are a kind of behavior that many enterprises often do today, and this kind of behavior has its own social significance, and also has its own reason for the benefit of the enterprise. Charitable donation is an act of an enterprise that, in an ob-jective way, promotes a more benign use of social resources and makes a more rational allocation of resources. On the other hand, cor-porate charitable donations are costly, and therefore, although the purpose of charitable donations is to help vulnerable groups, for en- terprises, this is essentially an investment behavior. Enterprises should choose proper charitable donation strategies based on their spe-cific conditions so as to enhance their visibility and improve the operation benefits.

关 键 词：公关行为 企业管理 慈善捐赠 社会化行为 企业投资 

分 类 号：F275[经济管理—企业管理] F270[经济管理—国民经济]