企业慈善捐赠及其对绩效的影响研究——基于上市公司的经验数据-research on corporate philanthropy and its impact on performance - based on empirical data of listed companies.docxVIP

摘要摘要随着社会责任观念引入中国，社会责任已经被越来越多的企业关注。慈善 捐赠作为其中的一个重要组成部分，自然是不可能被忽略的。2008 年与 2010 年 被称为中国慈善年，这两年将中国的慈善捐赠推向了一个很新的阶段。企业的 捐赠受哪些因素影响以及捐赠之后对企业绩效产生的反应是如何的？为了探究 这个问题，本文分为三个部分对此进行研究：第一部分是理论研究部分。本文先对国内外有关慈善捐赠和企业特征之间 关系进行了梳理和评述，然后就企业捐赠后对绩效影响的相关理论进行了较为 全面地阐述。第二部分是实证研究部分。为了研究企业特征和其捐赠数额之间的相关性， 以及企业慈善捐赠对企业绩效的影响差异，本文通过建立多元线性回归模型， 运用统计软件对 2009—2012 年沪深上市公司的数据进行回归分析。第三部分是总结与提出建议。最后文章对研究中的不足做出总结，对政府与企业提出相关的政策与建议。在对我国 2009 年—2012 年深沪两市上市公司的相关数据进行回归分析发 现，企业特征的不同对企业是否捐赠的影响是不同的，但是企业的公益性捐赠 对企业绩效的影响均为显著正相关。并据此结果对政府与企业提出了一些政策 建议。关键词：社会责任；慈善捐赠；企业特征；企业绩效IIAbstractABSTRACTAlong with the social responsibility concept introduced to China, the social responsibility has been more and more enterprises concerned. Enterprise public welfare donation as one of the important part of nature cannot be ignored. In 2008 and 2010, known as China charity in this two years will be Chinas public welfare donation to a higher level and stage. Corporate donations are influenced by what factors, and on the corporate performance after reaction is how? In order to explore this problem, this paper is divided into three parts to study:The first part is theoretical research part. In this paper, using literature analysis, the first at home and abroad on charitable giving and the relationship between corporate characteristics carding and reviewed in this paper, and then the enterprise donation after impact on business performance are discussed comprehensively in this paper, the relevant theory.The second part is the empirical research part. In order to study the characteristics of enterprises and the correlation between donation amount, and the influence of donations to the enterprise performance difference, this article through the establishment of multiple linear regression model, using the statistical software of 2010-2012 Shanghai and shenzhen listed company data regression analysis.The third part is the summary and Suggestions are put forward. Finally the article summary to the deficiency of research, puts forward relevan