基于博弈论的亏损企业捐赠行为研究——以鸿星尔克捐赠事件为例

Research on the Donation Behavior of Loss-making Enterprises Based on Game Theory:Taking Hongxing Erke's donation incident as an example

企业捐赠是其履行社会责任的重要途径。然而,作为一种不以营利为目的的支出,慈善捐赠却被诸多亏损上市公司所采用,其中缘由值得深究。通过利益博弈分析,运用划线法与逆向归纳法,以鸿星尔克捐赠事件为例,说明相关各方的利益可以实现均衡,解释了亏损企业的捐赠行为。基于此,提出了解决目前中国企业慈善捐赠中存在问题的对策。

The donation behavior is an important way for enterprises to fulfill their social responsibilities.However,as a non-profit-making expenditure,charitable donations have been adopted by many loss-making listed companies.The deep reason is worthy of further investigation.Through the analysis of the game of interest,using the cross-line method and the reverse induction method,the Hongxing Erke donation event is taken as an example to illustrate that the interests of all parties concerned that can be balanced and explain the donation behavior of loss-making companies.Based on this,the countermeasures are put forward to solve the current problems in the charitable donations of Chinese enterprises.