基于成本收益分析的企业慈善捐赠行为探讨

从显性成本、隐性成本、直接收益和间接收益等方面阐述了企业捐赠的成本和收益,进而分析企业捐赠模式和领域的选择,最后从企业贯彻"企业公民"理念、慈善机构提高社会公信力和透明度,以及公众应对企业捐赠给予信任宽容的态度等方面,提出促进企业慈善捐赠健康发展的思路。

Discussion on Corporate Charitable Donation Behavior Based on Cost-Benefit Analysis

The costs and benefits of corporate donation were described from explicit costs,implicit cost,direct benefits and indirect benefits.And the models and domains of corporate donation were analyzed.Last,the suggestions promoting development of corporate charitable donation were put forward from these aspects,e.g.enterprises should carry out the idea of corporate citizenship,charity entities should enhance their social accountability and transparency,and the public be liberal of enterprises' donation behaviors.