| 灾害事件、规模与企业慈善捐助:中国背景 |
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| 引用本文： | 樊建锋,田志龙. 灾害事件、规模与企业慈善捐助:中国背景[J]. 山西财经大学学报, 2010, 0(1): 102-107 |
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| 作者姓名： | 樊建锋 田志龙 |
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| 作者单位： | [1]华中科技大学管理学院,湖北武汉430074 [2]五邑大学管理学院,广东江门529020 |
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| 基金项目： | 国家自然科学基金“消费者规范理性与企业善因行为及其关联性研究”,项目编号:70672038 |
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| 摘 要： | 近年来，针对灾害事件的企业慈善行为研究是企业社会责任研究的热点问题。文章主要探讨在中国背景下，不同来源国（地区）的企业针对灾害事件的慈善捐助在数量上有无差异，以及国内企业的慈善捐助数量是否受企业财务状况的约束。通过研究收集到的283家国内企业和428家外资企业在5·12汶川地震后的捐助数据，结果发现：（1）不同来源国（地区）的企业在5·12地震后的捐助水平并无明显差异；（2）国内企业的捐助数量主要受到企业规模而非企业利润（ROA）的影响。
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| 关 键 词： | 灾害事件 企业规模 企业社会责任 企业慈善 |
Catastrophic Events,Firm Size and Corporate Philanthropic in China |
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| FAN Jian-feng,,TIAN Zhi-long. Catastrophic Events,Firm Size and Corporate Philanthropic in China[J]. Journal of Shanxi Finance and Economics University, 2010, 0(1): 102-107 |
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| Authors: | FAN Jian-feng TIAN Zhi-long |
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| Affiliation: | FAN Jian-feng1,2,TIAN Zhi-long1 (1.School of Management,Huazhong Science , Technology University,Wuhan 430074,2.School of Management,Wuyi University,Jiangmen 529020,China) |
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| Abstract: | In recent years,the study on corporate philanthropy response to disaster has been a hot issue of the corporate social responsibility. This article is to explore whether is there difference in extent of giving among different enterprises of countries(regions), as well as whether the positive relation between corporate philanthropic giving of and firm profitability still hold in the case of domestic enterprises response to catastrophic event. Based on a sample of 283 domestic and 428 aboard enterprises,the au... |
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| Keywords: | catastrophic events firm size corporate social responsibility corporate philanthropy |
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