【摘要】：本文以我國(guó)2006～2009年在滬深交易所上市的公司為樣本,實(shí)證檢驗(yàn)了管理者背景特征對(duì)企業(yè)捐贈(zèng)行為的影響。研究結(jié)果表明,在管理者背景特征變量中是否有政治背景和政治背景類型對(duì)企業(yè)捐贈(zèng)行為具有顯著影響,學(xué)歷背景僅在低社會(huì)信任環(huán)境下對(duì)企業(yè)捐贈(zèng)行為具有顯著的影響,其他背景特征變量與企業(yè)捐贈(zèng)行為都不存在顯著的一致相關(guān)性。在進(jìn)一步區(qū)分企業(yè)產(chǎn)權(quán)性質(zhì)后的研究發(fā)現(xiàn),在國(guó)有產(chǎn)權(quán)企業(yè)和私有產(chǎn)權(quán)企業(yè)中,管理者政治背景類型對(duì)企業(yè)捐贈(zèng)行為的影響具有顯著差異。本文的研究反映了在我國(guó)的制度環(huán)境下,影響企業(yè)捐贈(zèng)行為的因素中,政府因素起著重要作用,企業(yè)的捐贈(zèng)行為更多地受到高管政治背景關(guān)系的影響,在我國(guó)的企業(yè)捐贈(zèng)中存在著基于互惠交換的理性捐贈(zèng)行為,傳統(tǒng)的慈善捐贈(zèng)行為受到了一定的沖擊。
[Abstract]:Based on the sample of Chinese companies listed on Shanghai and Shenzhen Stock Exchange from 2006 to 2009, this paper empirically examines the influence of managers' background characteristics on corporate donation behavior. The results show that whether there is a political background and the type of political background in the managers' background characteristic variables has a significant impact on corporate donation behavior, while academic background has a significant impact on corporate donation behavior only in the context of low social trust. There is no significant correlation between other background variables and corporate donation behavior. After further distinguishing the nature of enterprise property right, it is found that there are significant differences between state-owned property right enterprise and private property right enterprise in the influence of managers' political background on corporate donation behavior. The research in this paper reflects that in the institutional environment of our country, the government factor plays an important role in influencing the corporate donation behavior, and the corporate donation behavior is more influenced by the political background of senior executives. The rational donation behavior based on reciprocal exchange exists in corporate donation in China, and the traditional charitable donation behavior has been impacted to a certain extent.
【作者單位】： 暨南大學(xué)管理學(xué)院;
【分類號(hào)】：F272;F832.51;F224

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本文編號(hào)：2164920