家族所有权如何影响家族企业慈善捐赠行为?——基于A股上市公司研究  

How does Family Ownership Affect the Charitable Donation of Family Enterprises?——Research on A-share Listed Companies

作　　者：杨舟 Yang Zhou(School of Finance,Jiangsu Vocational College of Finance and Economics,Huaian Jiangsu 223003,China)

机构地区：[1]江苏财经职业技术学院金融学院,江苏淮安223003

出　　处：《河北经贸大学学报（综合版）》2022年第3期54-63,共10页Journal of Hebei University of Economics and Business(Comprehensive Edition)

基　　金：国家社会科学基金项目“家族所有权对民营企业慈善行为的影响研究”(17BSH132)。

摘　　要：随着民营企业的崛起,民营经济已经成为中国慈善事业的主要力量,民营企业特别是家族企业在履行社会责任中扮演了重要角色。选取A股上市家族企业数据,实证分析家族所有权影响家族企业慈善捐赠行为的作用机理,结果表明:家族股权、管理权与企业慈善捐赠基本呈正相关关系;股权制衡度可正向调节家族所有权与企业慈善捐赠的关系;家族企业及董事长的特征也与企业慈善捐赠行为存在显著的关系。With the rise of private enterprises, private economy has become the main force of China’s philanthropy. Private enterprises, especially family enterprises, play an important role in fulfilling social responsibilities. Based on the data of A-share listed family enterprises, this paper empirically analyzes the mechanism of family ownership affecting family enterprises’ charitable donations. The results show that: family equity, management right and corporate charitable donations are basically positively correlated. Equity balance can positively regulate the relationship between family ownership and corporate charitable donations. The characteristics of the family and the chairman of the board of directors are also significantly related to corporate charitable donations.

关 键 词：家族企业 慈善捐赠 家族所有权 两权分离 上市公司 

分 类 号：F276.[经济管理—企业管理]