财务基础与上市公司慈善捐赠关系的调节因素研究

Analysis on the Moderating Factors between Listed Companies' Financial Position and Charity Donation

上市公司积极开展慈善捐赠对促进社会和谐具有重要意义。但我国的慈善发展处于初步阶段,相关理论还不完善。本研究从企业高管和管理文化角度着手,试图探讨其对企业慈善捐赠的影响作用。通过搜集371家上市公司的慈善数据发现:财务基础对企业慈善捐赠具有正向作用;活动意识、意识成果、组织管理、文化管理在财务基础与慈善捐赠的关系中扮演着正向的调节作用;组织意识、信息管理在财务基础与慈善捐赠的关系中扮演着负向的调节作用。最后,探讨了研究结果,分析了其与预期差异的原因,并提出了实践与研究建议。

This paper intends to explore the influence of executives on corporate charitable donations. By general linear regression with 371 sample of listed companies, the results indicate that ,first, Financial Position of the enterprise has a positive effect on Charity Donation. Second, Activity Participation, Award Getting, Institution Building and Culture Construction play a positive regulating effect on the relationship between Financial Position and Charity Donation. Specifically, Position Taking and Relevant Disclosure play a negative regulating effect on the relationship.