民营企业董事长特征、企业文化与企业慈善捐赠研究

Chairmen Characteristics, Corporate Culture and Donation in Private Enterprises of China

以我国沪市A股非金融类民营上市公司为样本,选取样本公司2015-2017年的数据,从企业文化的角度考察企业慈善捐赠的非功利性动机,在此基础上进一步分析具有什么样的任职特征的董事长更容易建立企业慈善文化,以及他们是否通过企业文化,把基于非功利性动机的社会责任思想体现到企业的慈善捐赠行为上。研究结果表明:企业慈善文化显著正向影响企业慈善捐赠行为;董事长是企业创始人,或者董事长在企业中任职时间越长,他们的非功利性慈善捐赠动机就越有可能通过企业文化影响到企业慈善捐赠行为。企业文化在企业董事长与企业慈善捐赠行为之间发挥了部分中介作用。

It exams the influence of corporate cultures on corporate donation behaviors, based on the listed private enterprises in Shanghai from 2015 to 2017.On the base of this,it further exams the influence of the characteristics of the chairmen of boards on corporate cultures, and the mediating effects of corporate cultures between the chairmen and corporate donation behaviors. The research indicates that corporate cultures significantly positively affect corporate charitable donations;the effects are more significant if the chairmen are the funders of the enterprises or the longer of the chairmen serving;corporate cultures are the mediator variables between the chairmen and corporate donation behaviors.