企业捐赠的动因与机制研究

Enterprise donation's motivation and mechanism research

2008年5月12日,在中国大地上,一场突如其来的特大地震灾难着实考验了人们的生存能力和抗灾能力,同时也深深触动了企业的社会责任意识。众多企业瞬间涌入抗震救灾的公益浪潮之中,集体上演了一场前所未有的企业捐赠公益盛举。在市场经济条件下,企业作为最重要的社会生产组织,控制和支配着越来越多的资源,在人类社会生产活动中起着越来越大的主导作用。企业捐赠作为企业承担社会责任的一个重要方面,在当今时代已兼有政治、经济和社会三重重要意义。因此,研究企业捐赠行为就显得尤为重要。本文在企业捐赠动因分析的基础上,通过分析我国企业捐赠的现状、存在的问题及其原因,探寻在和谐社会大背景下,我国企业捐赠的发展机制。

A sudden large earthquake disaster was indeed a test of the viability in the land of China on may 12,2008. At the same time,it also deeply touched the social responsibility of the corporate,Many companies devoted themselves into an instant relief for public interest,and the group staged an unprecedented donation of public enterprises setting effort. In the market economy,enterprises as the most important social organizations of production control and dominate more and more resource and play an increasingly dominant role in the society. Corporate donations is an important aspect of a corporate social responsibility,and have an important significance among political,economic and social aspects. So,it is important to research on corporate donations behavior. This article that bases on the motivation analysis of corporate donation,then analyzes the current situation,problems and the reasons,so as to construct a Chinese enterprises donation mechanism for a harmonious society.