企业公益捐赠研究的回顾与展望

企业捐赠公益事业在发达国家已有多年历史。国外学者的研究主要集中在企业社会责任、企业捐赠行为、企业捐赠绩效评价与管理等三个方面。我国对企业公益捐赠的研究尚处于起步阶段,主要集中在企业捐赠的会计处理与纳税、企业捐赠的法律分析等方面,对企业捐赠运行机制、企业捐赠动机和企业捐赠管理方法有一定研究,但很不深入。运用管理学、经济学基本原理,深入研究企业公益捐赠的运行机制、行为特征和管理实践将是今后的主要方向。

Review and expectation of corporate donation to the commonweal project

There is a long history of corporate donation to the commonweal project in the developed countriesT.he scholars of developed countries have studied mainly on the corporate social responsibilityc,orporate donation behavior,performance evaluation and management of corporate donation.The research on corporate donation in China is infancy,and mainly targets at the accountant,ratepaying and legal analysis of corporate donation etc.It is not a thorough investigation to the running mechanism,motivation,managing method of corporate donation.In the future,the running mechanism,behavior characters,and management practice of corporate donation to the commonweal project will be the main aspects of study by using management and economics.