分分类类号号密密级级 U D C学学校校代代码码 硕士研究生学位论文 我国民营企业慈善捐赠的动机研究 学院（部、所） ：学院（部、所） ： 工工 商商 管管 理理 学学 院院 专专业：业：企企 业业 管管 理理 姓姓名：名：刘刘 敏敏 导导师：师：张张 强强 教教 授授 论文起止时间：2011 年 5 月2012 年 4 月 学位论文原创性声明 声明：本人所呈交的学位论文，是本人在导师的指导下，独立进 行研究工作所取得的成果。 尽我所知， 除文中已经注明引用的内容外， 本论文不含任何其他个人或集体已经发表或撰写过的作品成果。 对本 文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。 本人完全意识到本声明的法律结果由本人承担。 论文作者签名：日期：年月日 学位论文版权使用授权书 本人完全了解云南财经大学有关保留、 使用学位论文的规定， 即： 学校有权保留并向国家有关部门或机构送交论文和论文电子版， 允许 学位论文被查阅或借阅；学校可以公布学位论文的全部或部分内容， 可以采用影印、缩印或其它复制手段保存、汇编、发表学位论文；授 权学校将学位论文的全文或部分内容编入、提供有关数据库进行检 索。 （保密的学位论文在解密后遵循此规定） 论文作者签名：导师签名： 日期：年月日 摘 要 I 摘 要 随着经济全球化浪潮的不断推进和环境问题的日益突出， 全球各国对于企业 社会责任的呼声越来越高，所涉及范围越来越广，并且已经从单纯的呼吁转变成 为具体的行动。企业主动承担社会责任已经成为一种国际趋势，引起了社会各界 的广泛关注。我国的企业社会责任问题也逐渐成为公众、企业、政府等关注的话 题， 近几年上升到了可持续发展和构建和谐社会的高度。随着企业力量的不断壮 大，企业的主体意识也日渐觉醒，履行社会责任日益成为企业经营战略，并且慈 善捐赠成为越来越多的企业履行社会责任所选择的方式。 特别是在我国转型期经 济背景下，随着民营企业的不断崛起，他们在对我国经济发展做出重大贡献的同 时， 开始注重社会责任的履行， 在慈善事业中也开始有了积极的表现。 自从 2008 年 5.12 汶川地震以来，民营企业的慈善捐赠热情更是不断高涨。 在这样的背景下，本文对我国民营企业的慈善捐赠动机进行研究。首先梳理 相关理论基础、界定相关概念。在总结大量国内外研究成果的基础上，通过对利 他主义慈善观、战略慈善观、企业声誉观、管理效用观、政治动机观等理论的回 顾， 寻找我国民营企业慈善捐赠的主要动机类型。本文在借鉴国内外学者在这方 面的研究成果的基础上，结合我国民营企业的特点，分析了我国民营企业慈善捐 赠的主要动机，进一步通过问卷调查和实证分析对其进行验证。 通过理论分析和实证研究， 本文将我国民营企业慈善捐赠的动机从内容上分 为三大类：第一类是道德动机，包括企业家的同情心、实现企业家的价值观和履 行企业社会责任（解决社会危机、帮助弱势群体等） ；第二类是经济动机，包括 应对竞争压力、提升企业声誉、品牌营销、提高管理效用、减免部分税收；第三 类是政治动机， 包括响应政府号召、 改善社区关系、 建立、 维系和提升政治关系。 民营企业在慈善捐赠的过程中，提升企业声誉、品牌营销和响应政府号召这三种 动机最强列。而减免部分税收这一动机的作用不是很大。另外，通过方差分析还 得出处于初创期的民营企业的经济动机更强， 处于成长期的民营企业的政治动机 更强，而处于成熟期的民营企业的道德动机更强。 关关键键词词：民营企业；慈善捐赠；捐赠动机 Abstract II Abstract With the continuous advance of economic globalization and environmental issues have become increasingly prominent, countries around the world are increasing demand for corporate social responsibility, involved in an increasingly wide range, and has to change from a simple appeal to a specific action. Enterprises active commitment to social responsibility has become an international trend, causing a wide range of community concern. Chinas corporate social responsibility has become a topic of concern to the public; businesses; government, and rising to a high degree of sustainable development and building a harmonious society in recent years. With the growingcorporate power,the subjective consciousnessof the enterprise is increasingly awakening, fulfill social responsibility is increasingly becoming the business strategy, and charity donation has become the mode that more and more companies choose to fulfill their social responsibility. Especially in the economic context of Chinas transition, private enterprises make a significant contribution to Chinas economic development as they continue to rise, at the same time they began to focus on social responsibility performance, and began to have a positive performance in the charity. since the since the 5.12 Wen chuan earthquake in 2008, the charitable donations of private enterprise enthusiasm is rising. In this context, the charitable donation motives of private enterprises in China. First comb the relevant theoretical basis for defining the relevant concept. On the basis of summing up a large number of domestic and foreign research results, through the charitable view of altruism; the theory of the charitable view of strategy; corporate reputation concept; the concept of management utility; politically motivated concept review, to find the type of the main motivation of the charitable donations of private enterprises in China. In this paper, on the basis of learning from the research of scholars in this area and combined with the characteristics of Chinas private enterprises, Analysis The main motivation of the charitable donations of Chinese Abstract III private enterprises, and further to verify through the survey and empirical analysis. Through theoretical analysis and empirical research, in this paper, we divide the motivation of the charitable donations of Chinese private enterprises into three categories from the content: the first is the moral motivation, including entrepreneur compassion; to achieve the values of entrepreneurs and to fulfill their social responsibilities (solve the social crisis, to help vulnerable groups etc.). The second is the economic motivation, including the response to competitive pressure; enhancing corporate reputation; brand marketing; improving the management utility; part of the tax relief. The third category is the political motivation, including the response to the call; improving community relations; to establish; maintain and enhance political relations. Among these motivations, enhancing corporate reputation; brand marketing and response to the call are stronger in the process of charitable donations of private enterprise. Part of the tax motivated relief role is not great. In addition, through analysis of variance we also obtained that, the economic motives is stronger in the initial stage of private enterprises, the political motivation is stronger in the growing period of private enterprises, and the moral motivation is stronger in the mature period of