慈善事业中的“她力量”——业主配偶涉入管理对公司捐赠的影响  

"She-Power"in Philanthropy--Impact of Owner’s Spouse's Involvement in Management on Corporate Donations

作　　者：徐世豪 贺小刚 陈元 XU Shi-hao;HE Xiao-gang;CHEN Yuan(School of Management,Shanghai University of Finance and Economics,Shanghai 200433;School of Management,Wuhan Polyechnic University,Wuhan 430048,China)

机构地区：[1]上海财经大学商学院,上海200433 [2]武汉轻工大学管理学院,湖北武汉430048

出　　处：《山西财经大学学报》2025年第2期99-112,共14页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金面上项目(72272096);国家自然科学基金面上项目(71972121);国家自然科学基金面上项目(71672105)。

摘　　要：基于社会角色理论,利用2008—2020年中国上市家族企业数据,考察业主配偶涉入管理对公司慈善捐赠的影响。研究发现:慈善事业存在显著的“她力量”,即业主配偶涉入管理提高了家族企业慈善捐赠动力;夫妻婚姻持续时间增加和后代接班准备强化了业主配偶涉入管理对家族企业慈善捐赠的促进作用;业主配偶涉入管理通过促进家族企业长期发展导向、增强公平担当意识,提高企业慈善捐赠水平;业主配偶涉入管理对公司慈善捐赠的促进作用受出生地佛教文化氛围以及是否有贫困经历的影响,但在配偶学历水平的不同分组间没有显著差异。Based on the social role theory,this paper used data from Chinese listed family businesses from 2008 to 2020 to examine the impact of owner's spouse's involvement in management on corporate donations.The study found that,there was a significant"she-power"in philanthropy,meaning that owner's spouse's involvement in management enhanced the charitable donation motivation of family businesses.The increase of marriage duration and the preparation of generational succession might strengthen the promoting effect of owner's spouse's involvement in management.Fostering long-term development orientation and strengthening the sense of fair responsibility both had a mediating effect on the relationship between spouse's involvement and corporate donations.The promoting effect of owner's spouse's involvement in management on corporate donations was influenced by the Buddhist cultural atmosphere of their birthplace and whether they have experienced poverty.However,there was no significant difference observed across groups categorized by the spouse's level of education.

关 键 词：慈善捐赠 业主配偶 配偶涉入管理 上市家族企业 婚姻持续时间 后代接班准备 长期发展导向 公平担当意识 

分 类 号：F272[经济管理—企业管理]