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企业捐赠的经济动机与影响因素:综述与启示 被引量:17

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摘要 :本文系统梳理了现有的关于企业捐赠的经济动机、影响因素和捐赠机制等方面的研究文献。企业捐赠是企业内生性的需求,影响企业捐赠的财务因素主要有企业财务治理、资本结构和以前财务业绩。笔者认为,运用事件研究、问卷调查等方法,结合制度经济学、博弈论等理论探讨企业捐赠财务保障机制的作用机理和构建企业捐赠的财务保障机制等方面是未来研究重点。
作者 冯建 程文莉
出处 《经济学动态》 CSSCI 北大核心 2010年第9期138-141,共4页 Economic Perspectives
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