国外企业慈善研究述评

西方学术界对企业慈善的研究历史较长,研究也较深入。大部分西方学者认为企业慈善捐赠是企业履行社会责任的一种形式,并从企业内部结构、企业绩效、市场反应、税收激励等方面对企业慈善捐赠进行了实证研究。这些研究成果不仅推动了企业慈善的研究,也对企业慈善的发展产生了积极影响。国外企业慈善研究,从理论到实证,从数据到方法,都值得我国学术界学习和借鉴。

Review of Corporate Philanthropic Research Abroad

The western academics focus on corporate philanthropic research more deeply. Most western scholars suppose corporate philanthropic contribution is a form of corporate social responsibility, and do a lot of empirical studies from the following aspects： enterprise internal structure, corporate performance, market reaction, tax incentives and so on. In order to improve corporate philanthropic giving in China, this paper summary the existing enterprise charity literature review respectively from theory and empirical two aspects, and points out the further research direction.