摘要
This paper mainly discusses the evaluation effect of charitable donation actions of the enterprise, to solve the problem on "achievement" of this kind of donation actions. The evaluation is based on the enterprise's overall perspective, mainly to evaluate the internal and external effects for the charitable donation actions of the enterprise, and its purpose is through the scientific evaluation to find the advantages and disadvantages of this donation actions, and further to guide the enterprise to establish a correct conception of charity, select the appropriate charitable ways and conduct the professional management to enhance the level of the charitable donation of the enterprise.