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Modern Management 2024
慈善捐赠研究综述：动机、影响因素、财务效应
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Abstract:
第三次分配是新时代推动实现共同富裕的重要制度安排，而慈善捐赠作为第三次分配的重要方式，能够改善收入和财富的分配格局。本文从慈善捐赠的动机、影响因素和财务效应三方面进行了文献综述，发现企业慈善捐赠的动机主要包括利他主义动机、利己主义动机和混合动机三个方面。进一步探讨了影响企业慈善捐赠的内部和外部因素，诸如企业财务状况、企业规模、税收政策、制度环境等，都对慈善捐赠具有显著的影响。慈善捐赠不仅有助于社会公平和福祉的提升，还在一定程度上影响着企业的财务绩效，对此，学术界有三种完全不同的观点，但主流观点认为慈善捐赠与企业财务绩效之间存在正相关关系。本文旨在系统梳理慈善捐赠的已有研究成果，为深化相关领域的学术研究和实践探索提供参考。
The third distribution is an important institutional arrangement to promote the realization of common prosperity in the new era, and charitable donation, as an important way of the third distribution, can improve the distribution pattern of income and wealth. This paper reviews the motivations, influencing factors and financial effects of charitable donation, and finds that the motivations of corporate charitable donation mainly include altruistic motivations, egoistic motivations and mixed motivations. The internal and external factors, such as corporate financial status, corporate scale, tax policy and institutional environment, have a significant impact on charitable donation. Charitable donation not only contributes to the improvement of social equity and well-being, but also affects the financial performance of enterprises to a certain extent. There are three completely different viewpoints in the academic circle, but the mainstream view is that there is a positive correlation between charitable donation and the financial performance of enterprises. The purpose of this paper is to systematically review the existing research results of charitable donation, and provide references for deepening academic research and practical exploration in related fields.
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