基于行为经济学的企业赈灾捐赠机制研究

Study on the Mechanism of Corporate Donation Based on Behavioral Economics

通过引入行为经济学的"短视"认知偏差和贴现因子两个变量,利用双曲线贴现模型研究了企业高管在捐赠行为决策时的机制。研究发现,公司高管任期长且不确定的情况下,一般都积极参与赈灾捐赠活动;公司高管任期短且确定的情况下,大部分对赈灾捐赠活动反映平淡;同时还分析了在捐赠条件相同的情况下,任期长的公司高管比任期短的高管更主动参与捐赠活动的动因。

By introducing two variables of the short-sighted cognitive bias and discount factor in behavioral economics,the paper researches the behavior of corporate executives on the donation decision-making principle by using the hyperbolic discount model.The study finds that long-term and uncertain corporate executives,in general,take an active part in disaster relief donation actives.On the contrary,those short-term or identified executives hold indifferent attitudes to the donation activities.At the same time,this paper analyzes the reason why long-term executives are more active than short-term executives,even though they are in the same donation circumstances.