企业慈善捐赠的政企纽带效应——基于我国上市公司的经验证据

被引：222

作者：

张敏

马黎珺

张雯

机构：

[1] 中国人民大学商学院

来源：

管理世界 | 2013年 / 07期

基金：

中央高校基本科研业务费专项资金资助;

关键词：

政府干预; 企业慈善; 政府补贴; 企业产权; 市场化;

D O I：

10.19744/j.cnki.11-1235/f.2013.07.014

中图分类号：

D632.9 [其他]; F832.51 []; F224 [经济数学方法];

学科分类号：

1204 ; 120401 ; 1201 ; 020204 ; 0701 ; 070104 ;

摘要：

采用我国上市公司数据,本文实证检验企业的慈善行为是否具有政企纽带效应(即是否有助于强化它们和政府之间的关系)。研究结果发现,企业的慈善捐赠越多,它们从政府手中获得的补贴收入也越多,这一结果表明,企业的慈善捐赠具有明显的政企纽带效应,是强化它们和政府之间关系的重要途径;进一步的研究结果显示,相对于非国有企业来说,国有企业中慈善捐赠的政企纽带效应更明显;企业所在省份的市场化程度越低,这种效应也越明显。本文从制度层面研究了企业慈善捐赠的后果问题,同时也支持了企业慈善行为的政治和制度力量动机理论,本文的研究结论也有助于我们从制度层面理解我国企业的慈善行为。

引用

页码：163 / 171

页数：9

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