中国企业的捐赠:自愿抑或摊派?——基于中国上市公司的经验证据
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财经研究 2012 年 第 38 卷第 08 期, 页码：50 - 60
摘要
参考文献
摘要
文章立足中国制度背景,将我国企业捐赠所面临的客观环境概括为政府干预和市场驱动,并首次实证检验了不同类型企业捐赠的性质。研究发现,地区市场化程度越高,国有企业的捐赠越少,而民营企业尤其是直接上市民营企业的捐赠则越多;此外,国有企业的捐赠行为受政府干预的作用在不断减弱。研究结果表明,国有企业的捐赠更多地受政府干预,具有"摊派"性质,但正在逐步走向市场化;而民营企业尤其是直接上市民营企业的捐赠更多地受市场驱动,是其"自愿"行为。
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[3]卢汉龙.上海企业捐赠社会公益研究报告[A].马伊里,杨团.公司与社会公益[C].北京:华夏出版社,2002.
[4]杨团,葛顺道.公司与社会公益II[M].北京:社会科学文献出版社,2003.
[5]张建君,张志学.中国民营企业家的政治战略[J].管理世界,2005,(7):94-105.
[6]赵琼,张应祥.跨国公司与中国企业捐赠行为的比较研究[J].社会,2007,(5):144-161.
[7]钟宏武.慈善捐赠与企业绩效[M].北京:经济管理出版社,2007.
[8]Crampton W,Patten D.Social responsiveness,profitability and catastrophic events:Evi-dence on the corporate philanthropic response to 9/11[J].Journal of Business Ethics,2008,81:863-873.
[9]Fombrun C,Shanley M.What’s in a name?Reputation building and corporate strategy[J].Academy of Management Journal,1990,33(2):233-258.
[10]Frank R H.Can socially responsible firms survive in a competitive environment?[A].Messick D,Tenbrunsel A.Codes of conduct:Behavioral research into business ethics[C].New York:Russell Sage Foundation,1996.
[11]Friedman M.The social responsibility of business is to increase its profits[J].NewYork Times Magazine,1970,September 13:32-33,122-126.
[12]Logsdon J M,Wood D J.Business citizenship:From domestic to global level of analysis[J].Business Ethics Quarterly,2002,12(2):155-187.
[13]Neihesiel S R.Corporate strategy and the politics of goodwill:A political analysis ofcorporate philanthropy in America[M].New York:Peter Lang,1994.
[14]Porter M E,Kraimer M R.The competitive advantage of corporate philanthropy[J]...Harvard Business Review,2002,80(12):56-68.
[15]Post J E,Waddock S A.Strategic philanthropy and partnerships for economic progress[A].America R F.Philanthropy and economic development[C].Westport,CT:Green-wood Press,1995.
[16]Shleifer A,Vishny R W.Politicians and firms[J].Quarterly Journal of Economics,1994,109(4):995-1025.
[17]Turban D B,Greening D W.Corporate social performance and organizational attractive-ness to prospective employees[J].Academy of Management Journal,1997,40(3):658-672.
[18]Zhang R,Rezaee Z,Zhu J.Corporate philanthropic disaster response and ownershiptype:Evidence from Chinese firms’response to the Sichuan earthquake[J].Journal ofBusiness Ethics,2009,91:51-63.
[19]Zhang R,Zhu J,Yue H,et al.Corporate philanthropic giving,advertising intensity,andindustry competition level[J].Journal of Business Ethics,2010,94:39-52.
引用本文
郭剑花. 中国企业的捐赠:自愿抑或摊派?——基于中国上市公司的经验证据[J]. 财经研究, 2012, 38(8): 50–60.
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