企业坚持做慈善吗：企业持续捐赠特征及其成因与经济后果研究

The sustainable development of China's charity can not live without enterprise’s support and participation in transition.While public trust of present charity is called into question, the project puts forward a question on whether enterprises persist on charitable donation.In fact,it also makes enterprises feel puzzled in practice and needs to be urgently filled from academic.Therefore,this project regards continuous donation(CD)as the research object and draws the characteristics of CD by grounded theory to understand the degree of enterprise’s adherence to the donation,which is based on time lens and uses the long-term consistency of danation performance during the time of moving windows as a frame of reference.Secondly to investigate the key cause of enterprise’s CD, the project builds an integrated framework from institutiona motivation and strategic motivation. Finally,using the theory of the time compression diseconomy of resources as the main theoretical basis, the project makes an empirical test on the value creating mechanism of CD and the results are validated by simulation. The project has also focused on the influence of typical internal and external contingency factors. The multi-dimensional depiction of the characteristics of CD makes up the existing enterprise's donation literature of sustainability assessment,which don’t reveal temporal characteristics of enterprise's donation from different angle. The exploration of the causes and economic outcomes about enterprise’s CD breaks through the current research’s presuppositions which regard enterprise’s donation decision is intertemporal and it’s outcome is not cumulative.And the project adds a new understanding for the temporal decision and cumulative returns of enterprise’s donation.

转型期中国慈善事业的持续发展离不开企业的支持和参与。在当前慈善公信力遭受普遍质疑之时，本项目提出企业是否坚持做慈善的疑问，事实上这也是企业捐赠决策的困惑以及研究亟应补缺之处。为此，本项目以企业持续捐赠为对象，首先基于时间透镜并以移动窗口期企业传承捐赠表现的一贯性为参照，在扎根分析中勾勒持续捐赠特征，进而研判企业捐赠坚持程度。其次从制度动因与战略动因两方面，构建整合性框架，检验并识别促成企业持续捐赠的关键成因。最后以资源的时间压缩不经济性为主要理论依据，实证企业持续捐赠的价值创造机制，并通过模拟仿真进行交叉验证。研究中还关注了典型内外部权变因素的影响。本项目对企业持续捐赠的多维刻画，揭示了企业捐赠内蕴的历时特征，为企业捐赠的持续性评价提供了依据；对其成因及经济后果的探索，在强化理论完备性中突破了捐赠决策的非跨期性和其回报的非累积性研究预设，对企业捐赠的跨时决策和集聚性价值形成了新认识。

转型期中国慈善事业的持续发展离不开企业的支持和参与。在当前社会慈善公信力遭受普遍质疑之时，本项目提出企业是否坚持做慈善的疑问，事实上这也是企业捐赠决策困惑以及研究亟应补缺所在。为此，本项目以企业持续捐赠为对象，首先基于时间透镜并以捐赠表现的一贯性为参照，勾勒持续捐赠一般特征及典型特征，进而研判企业捐赠坚持程度。其次从制度动因出发，并以行为模仿理论为切入，构建整合性框架，检验企业持续捐赠的关键成因。最后以资源的时间压缩不经济性为主要理论依据，实证企业持续捐赠的价值创造机制。研究中还关注了典型内外部权变因素的影响。本项目对企业持续捐赠的多维度刻画，揭示了企业捐赠内蕴的历时特征，弥补了对企业捐赠质性分析的不足;对其成因及经济后果的探索，在强化理论完备性中突破了捐赠决策的非跨期性和其回报的非累积性研究预设，对企业捐赠的历时决策和集聚性价值形成了新的认识。