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基于以社会责任投资来引导企业履行社会责任的理念,本文从慈善捐赠的角度来阐述其对企业市场价值的影响。实证上,分别比较企业不同捐赠金额、捐赠顺序和捐赠途径等对企业价值的影响,探讨能为企业带来最优价值回报的慈善捐赠策略。
Based on the idea of using socially responsible investment to guide enterprises to fulfill their social responsibilities, this article expounds the impact on the market value of enterprises from the perspective of charitable donations. In the empirical analysis, we compare the impact of different donations, donation order and ways of donation on the enterprise value, and discuss the charity donation strategy that can bring the best value return for the enterprise.