社会责任视野下的企业慈善捐赠分析

企业慈善捐赠行为是企业承担社会责任的最显著方式之一，把追求利益最大化的经济目标与社会责任的担当融合起来日益成为成功企业的重要标志之一。从国内企业慈善捐赠的现状与特征分析中可以看到，目前制约和影响企业承担社会责任的因素还不少，企业捐赠力度的不平衡性，捐赠行为的非理性化倾向，捐赠环境的支持缺位等问题还很突出。对企业与社会、企业与文化、企业与环境的相关性分析，有助于企业在慈善捐赠方面更好地发挥主体作用，并以自觉的社会责任担当意识来推进国内慈善事业的发展。

Analysis of the Corporate Charitable Donations in the Context of Corporate Social Responsibility

Corporate charitable donations are one of the most obvious ways in which corporations bear social responsibilities.The combination of pursuing maximum benefit as their economic goal and undertaking social responsibilities is becoming one of the importantsigns of f a successful business.Analysis of the statusa nd characteristics of domesticenterprises＇ charitable donation shows that there are many factors restricting and influencing corporate undertaking of social responsibilities. The imbalance of the donating power and the irrational tendency of donating, and the lack of support from the donating environment are very outstanding problems.Analysis of the relevancy between enterprises and society, enterprises and culture, enterprises and environment can promote the function of enterprises in charitable donations and thus enhance the social responsibility for domestic charity.