摘要
随着人们的社会发展观和价值观的逐渐成熟,要求企业承担社会责任的呼声越来越高。作为承担社会责任的一种有效方式,企业慈善捐赠行为在全球范围内迅速发展,不仅捐赠领域越来越广泛、捐赠资源日趋多样,而且更注重捐赠的效果。与迅速增长的慈善实践相比,相关慈善理论略显薄弱,大多研究仅描述了慈善行为本身,鲜有关于慈善产生动因、行为特征、组织绩效的详细解读,因而使理论工作者难以廓清慈善行为的全貌。本文通过理论演绎,阐释了前因变量、慈善行为和组织绩效三者之间的关系,并以此为基础提出相关研究假设,构建了"前因变量—慈善行为—组织绩效"这一概念模型,该模型论述了影响慈善捐赠行为的关键因素,揭示了慈善捐赠行为对企业组织绩效的作用机制,未来的研究可以通过实证数据进一步检验和修正理论分析框架,以为我国企业参与慈善活动提供借鉴。
People's values and social development ideas have gradually come to maturity,which requires corporations to bear social responsibility more and more.As an effective way to share corporate social responsibility,corporate philanthropy is growing rapidly in the whole world.The phenomena of corporate donations begins to take on a new look.The field of corporate donations involves a wider range,and donations are also varied in resource.What's more,enterprises pay more attention to the effectiveness of donation.Compared with more charitable acts,it is less to the theoretical research.Most studies involve charitable act itself and there are less analysis on cause feature and effect of donation.So it is difficult for scholars to see all of philanthropy.Based on theory analysis,this paper explains the relationship among antecedent variables corporate philanthropy and organization performance.Then some research hypotheses are proposed and a concept model of "antecedent variables-corporate philanthropy-organization performance" is established,which shows that many factors have influence on corporate philanthropy,and explains the effects of corporate philanthropy on organization performance.Some suggestions are given to test the concept model by empirical data in the future.
出处
《技术经济与管理研究》
北大核心
2011年第9期41-44,共4页
Journal of Technical Economics & Management
基金
国家自然科学基金资助项目(71002017)
中国博士后基金项目(20090450728)
苏州科技学院校基金(XKY201014)
关键词
前因变量
组织绩效
慈善行为
慈善捐款
Antecedent variables
Organization performance
Corporate philanthropy
Charitable donations