| 企业公益支出效用的理论分析 |
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| 引用本文： | 谢新桃. 企业公益支出效用的理论分析[J]. 安徽工业大学学报(社会科学版), 2002, 19(5): 30-32. DOI: 10.3969/j.issn.1671-9247.2002.05.012 |
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| 作者姓名： | 谢新桃 |
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| 作者单位： | 郴州职业技术学院,财金系,湖南,郴州,423000 |
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| 摘 要： | 企业的公益支出不仅可以改善企业的形象,而且可以为企业的投资者和职工直接带来非经济上的效益.它所产生的效果可直接成为投资者的投资目的,也可以成为职工的劳动报酬的内容之一.它用于改善企业形象的部分和用于为投资者、劳动者带来非经济收益的部分所占的比例,随着企业公益支出总额的增加而按一定的规律发生变化.
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| 关 键 词： | 企业 公益支出 非经济收益 |
| 文章编号： | 1671-9247(2002)05-0030-03 |
| 修稿时间： | 2002-09-17 |
Theoretical Analysis of the Effectiveness of Enterprise''''s Public Welfare Expenditure |
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| XIE Xin-tao. Theoretical Analysis of the Effectiveness of Enterprise''''s Public Welfare Expenditure[J]. , 2002, 19(5): 30-32. DOI: 10.3969/j.issn.1671-9247.2002.05.012 |
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| Authors: | XIE Xin-tao |
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| Abstract: | The enterprise's public welfare expenditure can not only improve its image, but also give its investors and emplyees non-economic profits, the effect of which can directly become the investing purpose of the investors and also a part of laborers' reward. The ratio between the part which uses for improving enterprise's image and the part which brings non-economic profits changes with the growth of enterprise's public welfare expenditure. |
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| Keywords: | enterprise public welfare expenditure non-economic profits |
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