企业捐赠行为与经济动机  

Corporate Donation Behavior and Economic Motivation

作　　者：傅思璟 

机构地区：[1]重庆大学公共管理学院,重庆

出　　处：《社会科学前沿》2023年第11期6306-6311,共6页Advances in Social Sciences

摘　　要：企业的捐赠行为不仅履行了社会责任,还带来经济效益。捐赠往往受到实现广告效应和税收筹划的影响。本文通过对1367家上市公司的实证检验,发现公司的税收激进水平显著影响捐赠行为,广告支出多的企业通常有更多的捐赠,国有企业相对非国有企业更倾向于捐赠,且相对捐赠比例更高。这些发现有助于深化对企业社会责任与经济动机之间关系的理解。When enterprises make donations, they not only fulfill their social responsibilities but also realize their economic benefits. The donation behavior of enterprises is influenced by two economic motives: realizing advertising effect and carrying out tax planning. Through the empirical test of 1367 listed companies, this paper finds that the level of corporate tax activism has a significant impact on donation behavior. Enterprises with more advertising expenditure donate more, and state- owned enterprises donate more than non-state-owned enterprises and the proportion of donations is higher. These findings contribute to a deeper understanding of the relationship between corporate social responsibility and economic motivation.

关 键 词：企业捐赠 广告效应 税收激进 国有企业 税收筹划 

分 类 号：F27[经济管理—企业管理]