本文围绕企业捐赠法律法规和优惠政策、捐赠规模、企业捐赠渠道、企业捐赠财务保障机制等方面考察建国以来企业捐赠财务保障机制的发展情况。在此基础上,运用访谈与问卷调查相结合的方法呈现了企业捐赠的决策、实施状况,揭示企业捐赠财务保障机制的现实困境。 This paper examines the development of the financial guarantee mechanism of corporate donation since the founding of PRC, in view of the corporate donation laws and regulations and preferential policies, the scale of donation, the donation channels of enterprises and the financial guarantee mechanism of corporate donations. On this basis, using the method of interviews and questionnaires, this paper presents the decision-making and implementation status of corporate donation and reveals the real predicament of the financial guarantee mechanism of corporate donation.