【摘要】 为探究国内体育用品企业慈善捐赠与企业绩效的相关性,以港市和深市7家国内体育用品企业2009-2012年的数据为研究样本,运用偏相关分析方法对慈善捐赠和企业绩效的相关性进行实证研究。研究表明:国内体育用品企业慈善捐赠水平较低,承担的社会责任有限;慈善捐赠不能显著提高体育用品企业绩效,并在短期内起抑制作用。为促进慈善捐赠对企业绩效的提升,政府应该为企业优化捐赠环境,企业自身应建立起慈善捐赠的长效机制。更多还原

【Abstract】 In order to explore the relation between domestic sports goods corporate philanthropy and enterprise performance,taking the data of seven domestic sports good listed in Hong Kong and Shenzhen form 2009 to 2012 as the research sample,this study made a empirical research for the correlation with the methodology of partial correlation analysis.The results suggest: the philanthropy level of domestic sports goods corporate is low,and they take a limited social responsibility;the philanthropy can not improve the enterprise performance and has an inhibitive affection in a short time.The government should create a better environment for corporate philanthropy,and the enterprise should make a long-term effective mechanism for the philanthropy.更多还原