|
|
企业捐赠行为与经济动机
|
Abstract:
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.
| [1] | 张同龙. 企业捐赠动机考察: 自利, 还是利他?——来自中国12个城市1268家企业调查数据的实证研究[J]. 制度经济学研究, 2011(2): 28-42. |
| [2] | 卢正文, 刘春林. 基于动机认知视角的慈善捐赠对企业绩效影响研究——基本企业社会责任的调节效应[J]. 现代经济探讨, 2017(9): 33-40. |
| [3] | 山立威, 甘犁, 郑涛. 公司捐款与经济动机——汶川地震后中国上市公司捐款的实证研究[J]. 经济研究, 2008, 43(11): 51-61. |
| [4] | 胡珺, 王红建, 宋献中. 企业慈善捐赠具有战略效应吗?——基于产品市场竞争的视角[J]. 审计与经济研究, 2017, 32(4): 83-92. |
| [5] | Navarro, P. (1988) Why Do Corporations Give to Charity? The Journal of Business, 61, 65-93.
https://doi.org/10.1086/296420 |
| [6] | 朱迎春. 我国企业慈善捐赠税收政策激励效应——基于2007年度我国A股上市公司数据的实证研究[J]. 当代财经, 2010(1): 36-42. |
| [7] | 谢露, 邓英雯. 企业所得税改革与企业慈善捐赠——基于我国上市公司的经验证据[J]. 财政研究, 2016(4): 93-104. |
| [8] | Frank, M.M., Lynch, L.J. and Rego, S.O. (2009) Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84, 467-496. https://doi.org/10.2308/accr.2009.84.2.467 |
| [9] | 孙莹. 税收激励政策对企业创新绩效的影响研究[D]: [博士学位论文]. 上海: 东华大学, 2013. |
| [10] | Manzon Jr., G.B. and Plesko, G.A. (2002) The Relation between Financial and Tax Re-porting Measures of Income. Tax Law Review, 55, 175-214. https://doi.org/10.2139/ssrn.264112 |
| [11] | 翟华云. 产权性质、社会责任表现与税收激进性研究[J]. 经济科学, 2012(6): 80-90. |
