高管超额薪酬、地域治理环境差异与企业慈善捐赠

Executives' Exceeded Compensation, Regional Disparities of Institutional Environment and Charitable Donation

通过考察国有企业高管超额薪酬对企业慈善捐赠行为的影响检验慈善捐赠的动机发现:国有企业管理层超额薪酬与慈善捐赠意愿、慈善捐赠金额和水平呈正相关;相比中西部欠发达地区,管理层超额薪酬与慈善捐赠之间的正相关关系在东部地区国有企业中更明显。研究结论说明,我国国有企业利用"工具性"慈善捐赠转移公众对企业公司治理机制缺陷的关注。

By examining the state-owned enterprises executives pay for the influence of charitable donation enterprises be- havior test the motivation of charitable donation, this paper reveals that state-owned enterprises executive excessive pay has positive correlation with charitable donation willingness and charitable donation amount; further packetinspeetion found that, compared under developed central and western regions, positive relationship with management overpay between charitable giv- ing in the east regional state-owned enterprises more obvious. This paper shows that China＇s state-owned enterprises use ＂tool＂ of charitable donation to divert public attention to corporate governance mechanisms defects.