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2013年4月雅安地震发生后,民营企业积极参与慈善捐款,这为本文提供研究动机和背景。通过收集民企的捐款数额、政治关联、股权结构和管理层特征等数据,发现政治关联促进慈善行为,所有权偏离程度、党组织建立都和慈善行为显著正相关。而公司以往绩效和所有者控制的协同效应会显著降低慈善捐款的正向效应。本研究旨在有效引导民企履行社会责任,促进企业发展,具有较强的现实意义。
After the Ya’an earthquake in April 2013, private enterprises actively participated in charitable donations, which provided motivation and background for the study. By collecting the donations, political connections, ownership structure and management characteristics of private enterprises, we find that there is a significant positive correlation between the political association and the promotion of charity behavior, the deviation of ownership and the establishment of party organizations. The positive effect of charitable donations can be significantly reduced by the company’s past performance and owner-controlled synergies. This study aims to effectively guide private enterprises to fulfill their social responsibilities and promote the development of enterprises, with strong practical significance.