商帮文化情境下民营上市公司业绩对慈善捐赠的影响

Effects of Confucian Merchants Culture,Corporate Performance on Charitable Donations

以2007~2013年我国A股民营上市公司为研究对象,通过构建现代商帮文化数据库,检验了现代商帮文化和公司业绩对企业慈善捐赠的影响。在此基础上,回答了"谁在为富亦仁"这一经验性问题。研究发现:现代商帮文化、公司业绩与企业慈善捐赠之间均存在一定的正相关关系,且商帮文化进一步增强了公司业绩与企业慈善捐赠之间的正相关关系,这说明,在"为富"后,现代商帮文化影响下的民营企业家表现出更多"亦仁"的慈善捐赠行为特征。

Based on A-share private-owned listed companies in China from 2007 to 2013 and by constructing the database of modern Confucian merchants culture,this paper has examined how the modern Confucian merchants culture and corporate performance influence the corporate philanthropy,and then explored who is benevolent after richness.The research results show that there is a positive relationship between the modern Confucian merchants culture and charitable donation and the better performance level encourages the charitable donation,and after being the rich,the entrepreneurs being influenced by the modern Confucian merchants culture have preferred more benevolence.