家族涉入与企业慈善捐赠行为关系的文献综述——基于对调节因素的探索

Relationship between Family Involvement and Corporate Charitable Donation Behavior——A review Based on the Inflencing Factors

随着我国民营企业慈善捐赠事业的蓬勃发展,作为民营企业主体的家族企业表现出超越非家族企业的高积极性,在我国的慈善捐赠事业中发挥着重要作用。文章以家族企业慈善捐赠行为的影响因素为研究主题,探讨慈善背后的行为动机,其中社会情感财富的发展不仅使得该研究领域在理论层面得到补充,也使得家族性动机逐渐受到关注。全方位探讨家族企业慈善捐赠的动机,从家族涉入层面探究其对企业慈善捐赠的影响,并寻找内外部的情景因素所发挥的调节作用,这为家族企业的治理模式和行为选择提供了重要参考。

As the highest form of corporate social responsibility, charitable donation of private enterprises in China is booming. Among them, family business, as the main body of private enterprises, shows high enthusiasm beyond non-family enterprises. It has played a key role in the charitable donation business in China. The present study explores the influencing factors of charitable donation in family business and discusses the underlying motives. The development of social emotional wealth not only enriches the research field at the theoretical level, but also enhances attention to the family motivation. With investigation into the motives of family business charitable donations in an all-round way, exploration into the impact of corporate charitable donations from the family involvement level, and examination into regulatory internal and external situational factors, are rather informative for family business governance models and behavior selection.