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上市公司积极开展慈善捐赠对促进社会和谐具有重要意义。但我国的慈善发展处于初步阶段,相关理论还不完善。本研究从企业高管和管理文化角度着手,试图探讨其对企业慈善捐赠的影响作用。通过搜集371家上市公司的慈善数据发现:财务基础对企业慈善捐赠具有正向作用;活动意识、意识成果、组织管理、文化管理在财务基础与慈善捐赠的关系中扮演着正向的调节作用;组织意识、信息管理在财务基础与慈善捐赠的关系中扮演着负向的调节作用。最后,探讨了研究结果,分析了其与预期差异的原因,并提出了实践与研究建议。
Actively carrying out charitable donations of listed companies is of great significance to promoting social harmony. However, the development of charity in our country is in the preliminary stage, and the relevant theories are not perfect. This study starts from the perspective of senior executives and management culture, and attempts to explore its impact on corporate charity donations. By collecting the charity data of 371 listed companies, it is found that the financial foundation plays a positive role in the charitable donations of enterprises; the activity awareness, the achievement of consciousness, the organization and management, the cultural management play a positive regulatory role in the relationship between financial basis and charitable donations; Organizational awareness and information management play a negative regulatory role in the relationship between financial base and charitable giving. Finally, the research results are discussed, the reasons for the differences with the expectation are analyzed, and the suggestions of practice and research are put forward.