中小企业慈善责任研究

Research on Small and Medium-Sized Enterprises Charity Responsibility

企业的慈善责任是企业社会责任最高层次的表现形式,企业履行慈善责任的收益大于成本。但是包括企业慈善理念的缺失、企业的经营状况、企业形象、政府行为、企业的生命周期在内的许多因素却制约了企业慈善责任的履行,为此需要在理念、机制和法律制度等方面加强创新与改进。

Charity responsibility of corporations is the highest level of corporate social responsibility.The benefit is greater than the cost for corporation to fulfill the charity responsibility.But there are many factors hinder the performance of charity responsibility of corporations,such as lack of the concept of corporate charity,operating conditions of corporations,corporation images,government behavior and corporation＇s lifecycle.Therefore,we need to strengthen innovation and improve on the concept,mechanism and legal system.