地方财政压力对企业捐赠行为的影响研究

A Study of the Impact of Local Governments' Financial Pressure on Corporate Philanthropic Activities

通过将地方政府的财政压力特征、政企关系与财政压力特征的交互影响引入企业的捐赠模型,从地方政府的财政收支特征角度解释了企业捐赠行为背后存在的政治因素。研究发现:在地方政府的财政压力比较大(即征收努力程度高、公共支出水平低)的地区,企业的捐赠行为比较活跃;国有产权减弱了地方政府财政压力对企业捐赠的影响;政治关联使得企业对所在地地方政府的财政压力更加敏感。因此,需要强化公益性组织的独立性,引导个人捐赠,降低地方政府和整个社会对企业捐赠的依赖程度。

By introducing the reciprocal effect between the characteristics of local government＇s financial pressure, the government-business relationship and the characteristics of financial pressure into the model of corporate philanthropic activities, this paper interprets the political factors underlining the corporate philanthropic activities from the perspective of the characteristics of local government＇s financial pressure. The results show that in the regions where the local governments bear greater finan- cial pressures （i.e. the degree of effort for collection is high while the level of public expenditure is low）, the corporate philanthropic behaviors are more active. The state ownership can weaken the im- pact of local governments＇ financial pressure on corporate donations. The political connection will make the enterprises more sensitive to the local governments＇ financial pressure. Therefore, it is nec-essary to strengthen the independence of the public welfare organizations and to guide the individual＇ s donation, so as to reduce the degree of dependence of the local governments and the whole society on the corporate donation.