现代儒家文化与企业捐赠:基于利他主义视角

Modern Confucian Culture and Corporate Donation:Perspective of Altruism

“仁”是儒家文化的核心,具有明显的利他主义倾向,理论上对企业的慈善捐赠行为具有积极的促进作用。本文以2008~2017年中国A股上市公司为研究对象,从现代儒家文化的角度,考察儒家文化对企业捐赠行为的影响。实证结果表明,公司经营地孔庙现存率越高,企业慈善捐赠越积极,这表明现代儒家文化依然保有传统儒学中利他主义的部分,并且对企业捐赠行为存在重要影响。进一步研究发现,市场化环境会增强现代儒家文化对企业慈善捐赠行为的影响。经过一系列稳健性检验,本文结果仍然成立。本文的研究结论不仅有助于诠释传承传统文化对现代社会的意义,也对鼓励企业更好地履行社会责任、促进社会共同发展具有重要的现实意义。

“Benevolence”is the core of Confucian culture,with obvious altruistic tendency,which is positive with donation.This paper investigates the influence of Confucian culture on corporate donation behavior from the perspective of modern Confucian culture,based on the sample of A-share listed companies in China’s capital market from 2008 to 2017.The empirical analysis shows that the higher extant rate of Confucius temple is,the more active the charitable donation is,which indicates that modern Confucian still retains the altruistic part of traditional Confucian and plays an important role on enterprise behavior.Furthermore,we find that the market-oriented environment will enhance the influence of modern Confucian culture on corporate charitable donation behavior.Our results are still significant after a series of robust test.The conclusion of this paper not only helps to interpret the significance of inheriting traditional culture to modern society,but also has important practical significance to encourage enterprises to fulfill their social responsibilities better and promote the common development of society.