發(fā)布時間：2018-03-16 14:09

  本文選題：慈善捐贈　切入點：財務績效　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：汶川地震掀起了社會各界的捐贈熱潮,企業(yè)作為慈善捐贈的主力軍更是義無反顧,及時為災區(qū)捐贈物資的企業(yè)受到了社會公眾的一致好評,其生產(chǎn)的產(chǎn)品也受到了消費者的追捧,然而未在災難發(fā)生時第一時間進行捐贈的企業(yè)卻遭遇了來自網(wǎng)絡和社會各界的指責與抨擊,他們的產(chǎn)品也受到了消費者的抵制,這一現(xiàn)象引起企業(yè)對慈善捐贈的關注和重視。目前學者對慈善捐贈如何影響企業(yè)財務績效有不同的見解。反對企業(yè)進行慈善捐贈的學者認為慈善捐贈會占用企業(yè)一部分資源,阻礙了企業(yè)更好的發(fā)展。支持企業(yè)進行此種做法的學者認為企業(yè)制定適當?shù)膽?zhàn)略性慈善捐贈機制能夠為企業(yè)樹立良好的形象,使企業(yè)在激烈的競爭中脫穎而出。研究資料表明國外的企業(yè)已經(jīng)對于慈善捐贈形成了一系列規(guī)范的流程和運作機制,然而目前為止國內(nèi)還尚未形成成熟的捐贈體制,這使得很多企業(yè)的慈善捐贈并未對財務績效起到積極正面的作用。那么探索企業(yè)慈善捐贈與財務績效的關系對于擁有慈善捐贈項目的企業(yè)來說尤為重要。文章首先是緒論部分,然后梳理了文獻綜述和相關理論,分析了企業(yè)慈善捐贈與財務績效的關系。從內(nèi)外兩方面分析了影響企業(yè)慈善捐贈行為的因素,介紹了財務績效的內(nèi)容以及衡量方法,通過文獻法驗證慈善捐贈與財務績效的關系。在案例分析部分列舉SN企業(yè)近幾年的慈善捐贈和財務績效數(shù)據(jù),首先介紹了 SN企業(yè)的基本情況,然后研究了 SN企業(yè)的慈善捐贈對財務績效的影響,從中發(fā)現(xiàn)問題并進行分析。最后針對SN企業(yè)在慈善捐贈方面存在的問題提出了可以提高SN企業(yè)財務績效的對策。為了取得更好的研究效果,結合了多種研究方法進行分析,首先利用文獻研究法,通過網(wǎng)絡數(shù)據(jù)和學校圖書館獲取大量相關的國內(nèi)外文獻資料,閱讀了解了企業(yè)慈善捐贈和企業(yè)財務績效方面的理論,并且通過文獻研究法對二者的關系進行驗證,得出企業(yè)慈善捐贈對財務績效影響的結論。采取了案例分析法和對比分析法進行研究,以SN企業(yè)為例,介紹了企業(yè)的慈善捐贈與財務績效的情況,通過對比分析SN企業(yè)進行慈善捐贈時財務績效的變化,研究慈善捐贈對財務績效產(chǎn)生的影響,然后提出了具體的可以操作的對策,使研究結果更讓人信服,有科學性。
[Abstract]:The Wenchuan earthquake set off an upsurge of donations from all walks of life, and enterprises, as the main force of charitable donations, have been praised by the public for donating goods and materials to the disaster areas in a timely manner. The products they produced were also sought after by consumers. However, enterprises that did not donate in the first place at the time of the disaster were criticized and attacked by the Internet and various sectors of society, and their products were also boycotted by consumers. At present, scholars have different views on how charitable donations affect the financial performance of enterprises. Scholars who oppose charitable donations by enterprises think that charitable donations will occupy some of the enterprise's resources. The scholars who support the enterprise in this way believe that the establishment of appropriate strategic charitable donation mechanism can create a good image for the enterprise. Research data show that foreign enterprises have formed a series of standardized processes and operational mechanisms for charitable donation. However, up to now, the domestic donation system has not yet formed a mature system. As a result, many corporate philanthropic donations do not play a positive role in financial performance. Therefore, exploring the relationship between corporate charitable donation and financial performance is particularly important for enterprises with charitable donation programs. The first part of the article is the introduction. Then it combs the literature review and related theories, analyzes the relationship between corporate charitable donation and financial performance, analyzes the factors affecting corporate charitable donation behavior from both internal and external aspects, and introduces the content and measurement methods of financial performance. This paper verifies the relationship between charitable donation and financial performance through literature method. In the case analysis part, it lists the data of charitable donation and financial performance of SN enterprise in recent years, and introduces the basic situation of SN enterprise. Then, the influence of charitable donation on financial performance of SN enterprise is studied. Finally, the paper puts forward some countermeasures to improve the financial performance of SN enterprises. In order to obtain better research results, it combines various research methods to analyze. First of all, using the literature research method, through the network data and the school library to obtain a large number of related domestic and foreign literature materials, read and understand the corporate philanthropic donation and corporate financial performance theory. And through the literature research method to verify the relationship between the two, draw the conclusion that corporate charitable donation has influence on financial performance. The case analysis method and contrast analysis method are adopted to study, taking SN enterprise as an example, This paper introduces the situation of charitable donation and financial performance of enterprises, analyzes the change of financial performance when SN enterprise makes charitable donation, studies the influence of charitable donation on financial performance, and then puts forward specific operable countermeasures. To make the results more convincing and scientific.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F721;F715.5

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