企业慈善捐赠动机文献综述

The Motivation of Corporate Charitable Giving:A Literature Review

自2016年《慈善法》颁布以来,中国公益捐赠事业日渐壮大。随着企业在慈善捐赠方面的投入日益增多,目前,来自企业的慈善捐赠已超过社会捐赠总量的50%,是社会公益事业不可或缺的一部分。在政策鼓舞企业投身捐赠实践的现实情况下,文章从分析企业慈善捐赠的动机出发,根据对国内外相关文献的梳理,将企业慈善捐赠动机归纳为利他动机、利己动机和互利动机,并对文献进行评述,为企业的慈善捐赠提供政策依据,对企业慈善捐赠的未来研究进行了展望。

Since the promulgation of the Charity Law in 2006,China s charitable giving has been growing.With the increasing investment of enterprises in charitable donation,charitable donation from enterprises has now exceeded 50%of the total social donation,and is an indispensable part of social welfare undertakings.In policy encouraging enterprises into donation practice of realistic cases,from analyzing the motivation of the enterprise of charitable giving,according to the related literature at home and abroad combing,the enterprise charity motivation as altruistic motives,selfish motives and mutual benefit and motivation,and the literature review,provides the policy basis for the enterprise s charitable donations,the future research of enterprise philanthropy is prospected.