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随着我国经济的快速发展,企业社会责任成为社会热点问题,本文基于2010年广东省港澳资企业的问卷调查数据,利用资源依赖理论和社会交换理论作为理论基础,运用统计分析方法介绍企业慈善捐赠行为现状,得出广东省港澳资企业慈善捐赠行为的特征。基于广东省港澳资企业慈善捐赠行为的特点,本文利用计量回归模型进一步分析了影响企业慈善捐赠行为的因素,研究发现企业的政治参与行为与企业慈善捐赠水平有正向的联系,企业所处的政务环境负向调节企业政治参与行为与慈善捐赠水平之间的关系。同时,本文还验证了企业利润率、广告费用、规模、行业等因素与企业慈善捐赠水平显著相关。
With the rapid economic development in our country, corporate social responsibility has become a hot issue in society. Based on the data from the questionnaire survey of Hong Kong and Macao-funded enterprises in Guangdong Province in 2010, using the theory of resource dependence and social exchange theory as a theoretical basis, this paper introduces the corporate charitable donations Behavior status quo, come to Guangdong Province, Hong Kong and Macao-funded enterprises charitable donations characteristics. Based on the characteristics of charitable donations of Hong Kong and Macao-funded enterprises in Guangdong Province, this paper uses the econometric regression model to further analyze the factors that affect the charitable donations of enterprises, and finds that there is a positive relationship between the political participation of enterprises and the level of charitable donations. The Relationship between the Political Environment and the Negative Adjustment of Enterprise Political Participation and Charitable Contributions. At the same time, the paper also verifies that the enterprise profit margin, advertising costs, size, industry and other factors are significantly related to the level of corporate charitable giving.