财政压力对企业慈善捐赠行为影响的实证研究

An Empirical Study on the Impact of Financial Pressure on Corporate Charitable Donation

慈善捐赠是企业履行社会责任的一种重要形式。以中国2011—2020年上市公司为样本,考察财政压力对企业慈善捐赠的影响,并探讨企业税负在财政压力与企业慈善捐赠二者之间的作用。研究发现,地方财政压力越大,越能促进该地区的企业捐赠,且企业税负在财政压力与企业捐赠之间存在反向调节作用。政府可以通过制定合理的财政收支规划,规范税收标准,为企业提供良好的税收环境,正确引导企业捐赠行为。

Charity donation is an important form for enterprises to fulfill their social responsibilities.Taking the listed companies in China from 2011 to 2020 as samples,the impact of financial pressure on corporate charitable donations is examined,and the role of corporate tax burden between financial pressure and corporate charitable donations is discussed.It is found that the greater the local financial pressure,the more it can promote corporate donations in this area,and the corporate tax burden has a reverse adjustment effect between financial pressure and corporate donations.The government can provide good tax environment for enterprises and correctly guide the donation behavior of enterprises by formulating reasonable fiscal revenue and expenditure plans,standardizing tax standards.