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本文基于企业慈善捐赠动机以及慈善捐赠企业所得税收优惠激励机理分析,针对企业所得税制度影响我国企业慈善捐赠规模和倾向的问题,提出扩大享受税前扣除的捐赠范围、适当扩展结转年度限制、试行差异扣除比例、扩大享受税前扣除资格的慈善组织范围等促进我国企业慈善捐赠的所得税税收优惠政策。 相似文献
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高质量会计信息能通过改善契约和监督,降低道德风险和逆向选择,提高资本配置效率,但鲜有文献实证检验会计信息对我国慈善市场资源分配的影响。本文以2006-2012年我国慈善基金会为样本数据,实证发现:第一,基金会综合运营效率的会计信息越好,越能吸引更多的捐赠额;第二,将综合运营效率会计信息分解为业务活动成本率、管理费用率和筹资费用率三个指标后,本文发现仅有国内机构捐赠者对于业务活动成本率的提高与管理费用率和筹资费用率的降低有显著反应;第三,高质量审计能够显著增强综合运营效率会计信息与捐赠决策之间的关系,但高质量审计治理效应的发挥需要依赖国内机构捐赠者成熟和理性的决策,该结论在控制了自选择问题后仍然成立。本文的结果表明,会计信息在我国慈善市场资源分配方面具有价值相关性。本文的发现也为监管机构完善非营利组织会计准则的制定及其审计师选择提供了有益的思路,并为我国慈善组织通过提高捐赠效率、控制管理费用支出和完善募捐活动等方式吸引更多机构或个人捐赠者提供了可供参考的经验证据。 相似文献
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我国公益信托税收政策研究 总被引:2,自引:0,他引:2
公益信托具有优越的资产管理和运作机制,但在我国尚处于发展初期。由于目前尚未出台专门针对公益信托的税收制度,公益信托发展面临着明显制约。根据我国现有公益信托相关税收政策中存在的重复征税等问题,应当从公益信托的运作机制入手对课税环节进行调整,加大税收优惠力度,促进公益信托在我国顺利发展。 相似文献
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张安毅 《上海金融学院学报》2013,(4):99-105
妥当定位公司慈善捐赠中董事的行为规则,是解决公司慈善捐赠活动中各种利益冲突的关键.客观上公司慈善捐赠会增进社会公共利益,但董事决策公司慈善捐赠的行为目标却应该与董事在公司治理中的职责相一致,即促进公司利益最大化.公司慈善捐赠中董事需对公司承担忠实义务和勤勉义务,以公司利益为自己的行为准则,竭力通过捐赠促进公司长期与短期利益的最大化. 相似文献
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Dev R. Mishra 《The Financial Review》2021,56(1):85-108
Using chief executive officers’ (CEOs’) lifetime nonemployment experience in prominent charitable organizations to create a proxy for CEO charitable inclination, I find that charitably inclined CEOs receive a significant pay premium. The pay premium sensitivity to CEO charitable inclination is particularly pronounced for male, external, and specialist CEOs who are employed at firms that are undiversified, larger, less debt reliant, poor performing, facing high product‐market competition, and that keep nonmanipulative financial statements and demonstrate high inclination to social responsibility in the area of diversity, employee relations, and internal governance. This research contributes to the broader debate on labor market pricing of CEO characteristics. 相似文献
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Giving mergers a head start 总被引:1,自引:0,他引:1
Mergers with substantial business overlap face a barrier to speedy integration: Antitrust regulations limit the information companies can share before a deal closes. But as Dow Chemical and Union Carbide found, premerger planning by "clean teams" of former employees can help merging companies hit the ground running. 相似文献
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巴金的财富是他的真诚与热情。正如鲁迅1936年所评价的:"巴金是一个有热情的有进步思想的作家,在屈指可数的好作家之列的作家。"都说"巴金"是"巴库宁"与"克鲁泡特金"各取一字,实际上,"巴"字来自巴金的自杀了的北方同学巴恩波。1904年11月25日,即光绪三十年10月19日, 相似文献
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We present a conceptual and operational framework for analysing financial disclosure management by charitable organisations. We paint an overall picture of the issue and apply various theories to explain this management practice. The framework lists the many motivations and contextual factors that impel managers of charitable organisations to manage financial information and explains how they weight and prioritise items in light of considerations such as incentive bonuses, social performance, resource dependence and monitoring mechanisms. The framework also sums up the strategies and techniques that undergird financial disclosure management and describes the monitoring mechanisms that mitigate this opportunistic practice and its consequences. The paper concludes by presenting several research avenues. 相似文献
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Trends in Corporate Governance 总被引:7,自引:0,他引:7
BENJAMIN E. HERMALIN 《The Journal of Finance》2005,60(5):2351-2384
The popular press and scholarly studies have noted a number of trends in corporate governance. This article addresses, from a theoretical perspective, whether these trends are linked. And, if so, how? The article finds that a trend toward greater board diligence will lead, sometimes through subtle or indirect mechanisms, to trends toward more external candidates becoming CEO, shorter tenures for CEOs, more effort/less perquisite consumption by CEOs (even though such behavior is not directly monitored), and greater CEO compensation. An additional prediction is that, under plausible conditions, externally hired CEOs should have shorter tenures, on average, than internally hired CEOs. 相似文献
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Nilanjan Basu 《Financial Markets and Portfolio Management》2010,24(1):87-102
This paper studies the diversification and refocusing strategies of firms in the last three decades. The 1980s were characterized
by a trend towards greater focus. This trend slackens in the 1990s to be replaced by a surge in the number of newly listed
single-segment firms. From 2000 to 2007 there is very little change in the proportion of diversified firms. Overall, the proportion
of conglomerates declines from 40% to 17% from 1980 to 1997. In addition, about one third of the diversifying firms reverse
the diversification decision within four years. The analysis of the statements made by these firms suggests that there is
significant heterogeneity in the motivations behind diversification. 相似文献
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Christopher J. Cowton 《Accounting & Business Research》2013,43(77):25-30
The requirement that companies disclose the extent of their charitable contributions is an unusual feature of British company law. The purpose of this paper is to trace the development of the requirement from the opinion of the Jenkins Committee on company law reform, that no separate requirement be introduced, through to its appearance in the Companies Act 1967. Drawing on records of Parliamentary debates for the details of the views expressed and the arguments advanced, the paper demonstrates how a Labour Government's desire to have political donations revealed led to the introduction of mandatory disclosure of charitable contributions. The paper is thus a case study of the making of the law relating to financial disclosure. 相似文献