本文選題：實際控制人　切入點：慈善捐贈　出處：《廣東商學院學報》2012年06期 　論文類型：期刊論文

【摘要】：實證檢驗A股上市公司慈善捐贈對公司業(yè)績的作用以及公司實際控制人性質對這一作用大小的影響,結果發(fā)現(xiàn):慈善捐贈提高了公司的業(yè)績,促進了公司經(jīng)濟效益與社會目標的雙贏;按照實際控制人性質劃分后發(fā)現(xiàn),國有企業(yè)捐贈對業(yè)績的促進作用顯著低于直接上市的民營企業(yè),與間接上市的民營企業(yè)無顯著差異,說明慈善捐贈對公司業(yè)績的作用大小受到實際控制人性質的影響。
[Abstract]:The empirical test shows that philanthropic donation improves the performance of A-share listed companies, and the nature of the actual controlling person affects the performance of the companies, and the results show that charitable donations improve the performance of the companies. The results show that the contribution of state-owned enterprises to the performance of private enterprises is significantly lower than that of private enterprises listed directly, and there is no significant difference between state-owned enterprises and private enterprises listed indirectly. It shows that the effect of charitable donation on corporate performance is influenced by the nature of actual controlling person.
【作者單位】： 廣東商學院會計學院;
【分類號】：D632.9;F224;F832.51

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