發(fā)布時間：2018-08-16 17:55

【摘要】：經(jīng)典的公共品理論認(rèn)為，在公共品的提供過程中，“利己人”的“搭便車”行為會使公共品的自愿供給無法實(shí)現(xiàn)。然而，在現(xiàn)實(shí)中，又有很多人會對非營利組織進(jìn)行捐贈從而自愿提供公共品。應(yīng)該如何理解這個問題，人們進(jìn)行捐贈都是出于利他動機(jī)嗎?如果捐贈行為是利己主義者成本一收益分析的產(chǎn)物，那么它給利己主義者帶來了哪些收益?哪些因素會影響人們的捐贈行為?與西方相比，我國的民間捐贈數(shù)量很少，我們應(yīng)該采取什么措施促使人們進(jìn)行更多的捐贈? 本文使用消費(fèi)者行為理論來分析公共品自愿供給中的捐贈行為。認(rèn)為捐贈是一種特殊的商品，是個人在預(yù)算約束下對捐贈進(jìn)行成本一收益分析后的理性行為。利他主義者進(jìn)行捐贈是因?yàn)榫栀浭狗菭I利組織提供的公共品增加，從而使他人的福利得到改善。利己主義者則是因?yàn)榫栀浛梢詭Ыo他們各種收益，這些收益包括：非營利組織給捐贈者的各種物質(zhì)回報、捐贈帶來的個人聲望的提高、參加捐贈活動而獲得的與社會上層交往的機(jī)會、通過捐贈活動所獲得的各種心理滿足。但消費(fèi)者行為理論存在幾個不足：它假設(shè)消費(fèi)者進(jìn)行決策時不受到社會規(guī)范的約束、不受其他消費(fèi)者行為的影響、沒有分析個人之間的差異所造成的消費(fèi)的不同。本文在用這一理論分析公共品自愿供給中的捐贈行為時，注意到了這幾個不足，進(jìn)一步分析了社會規(guī)范、其他消費(fèi)者的捐贈決策、個體差異性對捐贈的影響。除此以外，還利用實(shí)驗(yàn)經(jīng)濟(jì)學(xué)的研究成果，分析了影響捐贈的各種因素。結(jié)合以上分析得到的結(jié)果，本文將影響個人捐贈的因素分為三類：宏觀因素：包括關(guān)于捐贈的稅收抵免規(guī)定、社會成員進(jìn)行慈善捐贈的傳統(tǒng)、社會規(guī)范等；中觀因素：這是指非營利組織提供的公共品的質(zhì)量與數(shù)量以及它的募捐策略：包括捐贈方式、返還保證、底線水平、獎勵水平、冠名權(quán)等；微觀因素：指捐贈者個體的特征：包括捐贈者的收入、家庭背景、受教育程度等。在這些因素中，有一部分是不可控的，如捐贈者的收入、家庭背景、受教育程度等微觀因素，，它們由于個體的差異會發(fā)生很大變化，我們很難采用措施對其加以控制；而另一部分，則是可控的，如關(guān)于捐贈的稅收抵免規(guī)定、非營利組織提供公共品的數(shù)量與質(zhì)量、返還保證、底線水平、獎勵水平、冠名權(quán)等，人們可以采取各種措施對其加以控制。 本文將影響捐贈的可控因素與中國實(shí)際相結(jié)合，研究促進(jìn)我國民間捐贈的有效措施。這些措施可以分為兩大類：一類是由國家制訂的稅收政策；另一類則是由非營利組織施行的，旨在促使捐贈人捐贈的措施。在公共品的自愿供給過程中，存在兩個關(guān)鍵環(huán)節(jié)：一是個體捐款給非營利組織；另一是非營利組織提供公共品。稅收政策在這兩個環(huán)節(jié)上都對捐贈產(chǎn)生了影響。因此，本文再將促進(jìn)捐贈的稅收
[Abstract]:The classical theory of public goods holds that the "free rider" behavior of "self-interest" will make the voluntary supply of public goods impossible. However, in reality, many people will donate to non-profit organizations to provide public goods voluntarily. Is it altruistic? If donation is the product of cost-benefit analysis of egoists, what benefits does it bring to egoists? What factors affect people's donation behavior? Compared with the West, the number of non-governmental donations in China is very small. What measures should we take to encourage people to donate more?
This paper uses the consumer behavior theory to analyze the donation behavior in the voluntary supply of public goods.It holds that donation is a special commodity and a rational behavior after a cost-benefit analysis of donation under budget constraint.Altruistic donors donate because donation increases the public goods provided by non-profit organizations. People's well-being is improved. Egocentrists benefit from donations, which include material rewards from non-profit organizations to donors, personal prestige from donations, opportunities to engage in donations, and psychological benefits from donations. But there are several shortcomings in the theory of consumer behavior: it assumes that consumers are not bound by social norms when making decisions, are not influenced by other consumer behaviors, and do not analyze the differences in consumption caused by individual differences. These shortcomings further analyze the influence of social norms, donation decisions of other consumers and individual differences on donation. In addition, various factors affecting donation are analyzed by using the research results of experimental economics. It includes tax credits for donations, the tradition of charitable donations by members of the community, social norms, etc. Medium factors: this refers to the quality and quantity of public goods provided by non-profit organizations and its donation strategies: including donation methods, return guarantees, bottom line level, incentive level, naming rights, etc. Individual characteristics of donors include the income of donors, family background, education level, etc. Some of these factors are uncontrollable, such as the income of donors, family background, education level and other micro-factors, they will change greatly due to individual differences, it is difficult for us to adopt measures to control them; Some are controllable, such as the tax credits on donations, the quantity and quality of public goods provided by non-profit organizations, the guarantee of return, the bottom line, the level of incentives, the right of naming, and so on.
This paper combines the controllable factors affecting donation with China's actual conditions to study the effective measures to promote non-governmental donation in China. These measures can be divided into two categories: one is the tax policy formulated by the state; the other is the measures implemented by non-profit organizations to promote donors'donation. There are two key links: one is individual donation to non-profit organizations; the other is the provision of public goods by non-profit organizations. Tax policy has an impact on donation in both links. Therefore, this paper will further promote the tax on donation.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F062.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 許方方;我國農(nóng)村公共產(chǎn)品自愿供給研究[D];華東交通大學(xué);2011年

2 王娟;完善我國慈善捐贈的稅收政策研究[D];暨南大學(xué);2012年

本文編號：2186740