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2094企业基金会作为一种融合了商业制度逻辑与公益制度逻辑的混合型组织，在开展慈善活动的过程中容易受到商业制度逻辑影响而产生“使命漂移”问题。本文立足于混合型组织的使命漂移理论，构建中国“企业基金会–上市公司”的配对样本数据库，考察企业对企业基金会使命漂移的诱致性影响及其治理机制。研究结果表明：当企业发生业务变更时，企业基金会更有可能扩增和删减慈善领域，这表明动态适应商业需求是企业基金会出现漂移行为的重要诱因；边界机制检验结果表明企业组织冗余水平、企业竞争压力以及企业基金会治理结构对企业基金会漂移行为受到的诱致性影响具有调节作用；进一步的机制分析表明，企业在发生业务变更时，通过业务领域与慈善领域间的品牌重配机制诱致企业基金会的漂移行为，这也将在一定程度上造成企业基金会长期性慈善项目的流失。本文的研究发现丰富了混合型组织使命漂移的诱因及治理机制研究，同时对于深化企业基金会治理具有重要的启示意义。
“企业附庸”还是“使命至上”：制度逻辑对企业基金会使命漂移的影响与治理
摘要
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引用本文
许睿谦, 阳镇, 杨东宁. “企业附庸”还是“使命至上”：制度逻辑对企业基金会使命漂移的影响与治理[J]. 外国经济与管理, 2023, 45(9): 97-118.
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