跨国公司与中国企业捐赠行为的比较研究

企业捐赠是企业以资金、实物或参与的方式支持社会公益事业的行为，是企业自觉履行社会责任的重要方面。通过对跨国公司与国内企业捐赠行为的比较，我们发现，二者在捐赠理念、捐赠策略和决策机制方面表现出明显的差异。前者主要以“企业公民”为捐赠理念，后者则以“回报社会”和“慈善”为主要理念。本文分析了造成这些差异的社会原因，除了二者处在不同发展阶段所形成的差距以外，还有中西方在社会发展、传统文化之间的差异，以及对企业与社会关系认知的差异，由此形成企业捐赠的不同模式。

A Comparative Study on the Philanthropy by International Corporations and Chinese Enterprises

Corporate philanthropy is one way for enterprises to support public wellbeing in society by providing monetary and/or material resources， or by participating. It is an important issue for a corporation to voluntarily undertake social responsibilities. Through comparing the philanthropic conducts by international corporations and domestic enterprises， we found significant differences in their philosophies， strategies and mechanisms in decision making related to corporate philanthropy. The philanthropic philosophy of international corporations is to practice “corporate citizenship，” whereas domestic enterprises’ philanthropy is “to pay back to society” or for the sake of “charity.” This paper analyzes the sociocultural reasons behind these differences. Global corporations and domestic enterprises are at different developmental stages； in addition， there are differences in societal development， traditional cultures， and the understanding of the business-society relationships between China and the Western world. All these differences have created different patterns in corporate philanthropy.