我国企业社会责任中的慈善捐赠行为解析

An Analysis of Charitable Donation Behavior in Corporate Social Responsibicity in China

企业慈善捐赠的社会责任已经成为西方理论界和企业界的普遍共识，在我国，理论界也普遍认为企业有慈善捐赠的社会责任，这种观点也逐渐被越来越多的企业所认可。那么，我国企业社会责任的慈善捐赠逻辑是什么？本文从文化渊源、西方影响和现实需要三个方面的进行了分析。

The corporate social responsibility of charitable donation has become the concensus within both the western theoretical and business circles. In China, the theorists generally think that the corporations should take the responsibility of charitable donation, which has been gradually accepted by businesses. The paper explains the reasons for charitable donation by the corporations in China in such three aspects as its cultural origins, the western influence and its realistic need.