基于组织与行业可见度的企业慈善捐助水平研究

An Empirical Study on Corporate Philanthropy based on Organizational and Industry Visibility

以汶川地震和玉树地震为背景,通过多元回归模型,探讨了在灾害事件背景下,组织可见度、行业可见度、企业规模和利润水平对企业慈善捐助水平的影响.结果表明,企业规模与企业慈善捐助数量并没有呈现出三阶段特征(正-负-正),而是明显正相关关系;而当控制了企业规模和公司利润水平后,虽然组织可见度对企业慈善捐助水平有明显的积极影响,但经济因素(企业规模)仍然是影响企业慈善捐助水平的最主要因素;此外,企业利润水平对企业慈善捐助水平有着明显的积极影响;最后,行业可见度对企业慈善捐助水平并不存在显著影响.

The analysis in this paper focuses on the influences of the organizational visibility, industry visibility, firm size and firm profit on corporate charity donation in the context of the disaster background, based on the Wenchuan earthquake and the Yushu earthquake. The results of the cubic firm size don＇ t provide evidence of a cubic relationship between charitable giving and firm size（plus-minus-plus）, but provide evidence of a linear relationship; when firm size be controlled, organizational visibility has a positive and highly statistically significant effect on the level of the corporate charity donation. But economic factor （firm size） is still the most important factors that influence lever of the enterprise charity. And, corporate profits have positive and highly statistically significant effect on the level of the corporate charity donation. Finally, industry visibility has no positive and highly statistically significant effect on the level of the corporate charity donation.