【作者】 张佳；

【导师】 姚德权；

【作者基本信息】 湖南大学 ， 工商管理， 2013， 硕士

【摘要】 随着经济的不断发展，企业管理理念的更新步伐也不断加快。利益相关者理论的提出以及企业社会责任运动的兴起，使得企业社会公民的理念日益得到学者和企业的广泛关注，企业不仅仅是只注重获取利润，为股东赚取最大收益的工具，越来越多的企业将利益相关者的利益考虑其中，将企业角色向成为具有社会责任感的社会公民转变，通过履行社会责任，协调多方利益，提升企业管理效率，改善企业社会形象，最终实现企业绩效的提高。而在企业多方承担社会责任的体系中，企业的慈善捐赠行为作为平衡企业、群众以及政府三方利益的重要举措而颇受重视。依据利益相关者理论、战略性慈善理论，以及企业慈善捐赠和企业绩效相关概念和方法，本文研究的问题是慈善捐赠对企业绩效的影响。首先对研究问题所涉及的理论，和前人对问题的研究进行了详细的综述；接着分析慈善捐赠对企业绩效的影响，和企业性质、产品性质对慈善捐赠和企业绩效影响程度，提出研究假设慈善捐赠对企业绩效有显著正向影响；企业性质作为调节变量影响慈善捐赠对企业绩效的影响度，国企比民企的影响程度更高；产品性质作为调节变量影响慈善捐赠对企业绩效的影响度，终端消费品比非终端消费品的影响程度更高；再次选择沪深A股公布慈善捐赠的695家上市公司2009-2011年的数据，运用面板数据模型，建立多元层级回归方程，实证检验支持了上述假设；最后提出政策建议，企业要把慈善捐赠理念融入企业长期发展战略中去，强化对国有企业社会责任的认知，改进国有企业经营绩效考核措施，企业应建立积极的社会沟通机制，合理传达慈善理念，政府也应为企业慈善行为提供积极的政策便利。更多还原

【Abstract】 With the rapid development of economy, enterprise management concept isconstantly updated. Theories about CSR (corporate social responsibility) andstakeholders are put forward, and the corporate social citizenship is supported by thepublic and attracts scholars’ and enterprises’ attention. Enterprise is no longerconsidered only to seek for a maximum of profit but serves as a tool of earning moneyfor shareholders. Furthermore, more and more enterprises take the benefits of theirstakeholders into consideration and aimed to change the role of enterprises as aresponsible citizen. So, improvement of the enterprise performance is achieved byfulfilling their social responsibilities, coordinating the multiple interests, enhancingthe efficiencies of enterprise management and improving the social image of theenterprise. And, philanthropies are very important when the enterprises take on theirvarious social responsibilities.According to the stakeholder theories, strategic philanthropy theories, and someconcepts and methods of the enterprise philanthropy and enterprise performance, thispaper studies how greatly philanthropies influence enterprise performance. At thebeginning, a detailed survey about the theories of this research and previous studieson the problem is given to readers. Then, the effects of the philanthropies on theenterprise performance, and the effects of the nature of the enterprise and products onthe philanthropy and enterprise performance are analyzed, thus to put forward thehypothesis that philanthropy has a significantly positive effect on the enterpriseperformance. Both the nature of the enterprise and the products act as a moderatoraffecting the influence of philanthropy on enterprises performance, and the influenceof the state-owned enterprises is higher than that of private enterprises, the impact ofthe terminal-consumer goods is greater than that of the end-consumer goods. And, totestify these hypothesis, data of695listed enterprises making donations announced byShanghai and Shenzhen A shared from the2009to2011are selected and the paneldata are used to establish the multiple hierarchical regression equation. At the end ofthe paper, some suggestions are put forward that philanthropy concept should be putinto the long-term development strategy by the enterprises, enterprises should regardphilanthropy as a social culture media of communication, and express their attitudeabout charity appropriately，enterprises need to improve the scientific and institutional level of philanthropy, and government should also provide a series of positive policiesto facilitate corporate philanthropy.更多还原