谁会更慈善？基于竞争战略与企业慈善行为的研究

Who would be more charitable?A research based on competitive strategy and corporate philanthropy

摘要:

以企业竞争战略选择作为出发点，对不同企业的捐赠行为和动机进行了研究。研究发现，与保守型竞争战略定位的企业不同，进取型竞争战略定位的企业更倾向于慈善捐赠行为，幅度更明显。其中，企业违规次数具有正向调节效应、管理者的政治关联具有负向调节效应，由此可以部分说明进取型企业的慈善捐赠行为有一定“伪善性”，或者是在谋求有利于企业的政治关联性。

Abstract:

This paper studies the donation behavior and motivation of different enterprises based on different business strategy selection. The study found that, unlike firms following a defensive strategy，firms with prospective strategies are more inclined to charitable donation behavior，the scope is larger，the intensity is more obvious. Among them, the number of violations by firms has a positive moderating effect，and the degree of political association of managers has a negative moderating effect，which can partly explain that the charitable donation behavior of prospective firms has a certain "hypocrisy"，or they are seeking for political ties in favor of firms.