【作者】 曹洪彬；

【导师】 张馨；

【作者基本信息】 厦门大学 ， 财政学， 2006， 博士

【摘要】 捐赠是一种重要的社会现象。作为收入的“第三次分配”,捐赠对于缓解收入差距扩大具有积极意义。在理论上,捐赠一直受到国外经济学界的高度关注。然而在国内,关于捐赠的经济学研究还是一个全新的课题。考察捐赠的影响因素,测算税收和财政支出对捐赠的具体影响,具有重要的理论和实践意义。本论文对我国捐赠进行经济学尤其是公共经济学视角的分析。论文总结了我国捐赠发展的历史与现状,比较了中西方捐赠存在的差异。论文对捐赠的经济学理论进行了全面梳理和总结,对公司捐赠这一我国捐赠的主要形式进行了实证研究,在此基础上,论文从提高社会捐赠意识、发展完善慈善机构、构建适宜的财税政策等几个方面提出了促进我国捐赠发展的政策措施。本论文得出的结论主要包括:1、论文发现,我国公司捐赠的数额受到公司广告支出、公司财务状况、公司所有制性质、职工人数等因素的影响:公司广告支出越多、资产负债率越低、职工人数越多,公司捐赠也越多;如果公司属于公有制性质,公司也倾向于捐赠得更多。论文同时发现,我国公司捐赠的数额与公司利润无关。2、在公司捐赠与税收之间存在显著的相关关系:不考虑其他因素,公司适用的所得税税率越高,捐赠数额就越多;税法对捐赠税前扣除的规定越严格,公司捐赠数额就越少。3、政府用于教育、卫生、社会保障等领域的支出与公司捐赠的数额正相关,这些政府支出会“挤入”公司捐赠。当政府提高这些领域的支出时,公司捐赠会相应增加。政府行为对公司捐赠存在“引领”作用。4、构建促进我国捐赠的财政税收政策体系,关键在于进一步推进我国财政的公共化改革。论文关于我国公司捐赠的实证研究为国际上以中国为背景的捐赠研究提供了一个范例,同时也填补了国内这一领域研究的空白。此外,论文比较全面地介绍了捐赠的经济学理论,计算了我国捐赠的税收价格弹性和政府支出对捐赠的“挤出”效应。这些工作为以后的研究提供了一个起点和参考。更多还原

【Abstract】 Giving or charitable giving is an important social phenomenon. As called the third time distribution of income, giving plays an active role in alleviating the expanding income gap. Although it has been a focus which attracts many economists since 1960s, giving is a completely new issue in our country. The study to examine the factors affecting giving and to measure the influence of tax and government expenditure policies is of great significance in theory and practice.This dissertation studies public economic issues of giving. It reviews the history and status quo of giving in China, and compares the difference of giving between in China and in western countries. After thoroughly introducing the economic theories of giving, this dissertation performs an empirical study on corporate giving in China. And on this basis, it advances some policies to promote giving in our country.The main conclusions of this dissertation include:1、Corporate giving in China varies significantly with the advertising expenditure, the equity-debt ratio, the ownership and the number of employees of the corporate. Yet, it finds no relation between the giving and the profit of the corporate.2、Corporate giving in China rises with the tax rate rises, and declines when the tax code becomes more strict for the deductibility of giving.3、Some kinds of government expenditures can crowd in corporate giving. When the government increases expenditures in fields of education, health and social insurance, corporate giving would increase correspondingly.4、At present, the key to construct a policy system of tax and government expenditure which could promote giving is to go on pushing the public finance reforming in our country.The main innovation of this dissertation is that it performs an empirical study on the corporate giving in China. It also estimates the price elasticity of giving and the crowd out effect of the government expenditure. Since there is no such study based on China background before, it offers a reference for researchers home and abroad.更多还原