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论企业的社会责任与慈善捐赠理念
引用本文:迟爱敏,王琪.论企业的社会责任与慈善捐赠理念[J].山东师范大学学报(人文社会科学版),2010,55(4):146-150.
作者姓名:迟爱敏  王琪
作者单位:山东科技大学文法学院,山东,青岛,266510
基金项目:山东省社科规划研究项目"我国捐赠文化缺失的创生机制研究" 
摘    要:现代企业除了追求利润外,还应承担更多的社会责任,而企业捐赠活动是企业履行其社会责任的重要方式。企业社会责任和企业捐赠具有深刻的涵义。只有培育企业内在驱动力,把捐赠作为一种营销战略、完善慈善捐赠制度,优化企业捐赠环境、改进税收优惠法,为企业捐赠注入活力,才能实现企业和社会共赢。

关 键 词:企业捐赠  社会责任  企业公民  市场经济

Social Responsibilities of the Enterprises and their Idea on Charitable Donations
Chi Aimin,Wang Qi.Social Responsibilities of the Enterprises and their Idea on Charitable Donations[J].Journal of Shandong Teachers' University(Social Science Edition),2010,55(4):146-150.
Authors:Chi Aimin  Wang Qi
Institution:(Department of Literature and Law,Shandong University of Science and Technology,Qingdao,Shandong 266510)
Abstract:In addition to chase profits,modern enterprises ought to share more social responsibilities as well,and corporate donations are one of the important ways for the enterprises to perform their social responsibilities.This article analyzes systemically the problems existing in corporate donations after interpreting the meanings of social responsibilities of the enterprises and their idra on charitable donations.The author points out that cultivating internal driving force of the companies,taking donation as a marketing strategy,refining the donation system,optimizing the donor environment,improving tax incentive laws and energizing the enterprise donation are ways for both the companies and society to win.
Keywords:corporate donation  social responsibilities  corporate citizen  market economy
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