摘要
企业慈善对调节贫富差距、缓和社会矛盾具有特殊意义。目前,学术界对企业慈善动机问题的研究,有三个视角值得持续关注:第一,经济理性的工具主义慈善视角在企业是否应当承担社会责任的争论中发展起来,提出了企业利润最大化前提下企业慈善与企业经营融合、互补的战略,跳出了传统"二元"的分析观点;第二,社会契约视角从利益相关者的诉求出发,为企业经营注入了商业道德和集体责任;第三,社会同构理论认为制度性压力和本地社区对企业慈善捐赠的关注,驱动企业导向一致性行动。在企业慈善备受关注又饱受争议的背景下,运用多层分析模型,有助于综合解析企业在宏观、中观与微观三个层面的慈善角色、动机来源与行动特征,对激发企业慈善行为、构建和谐社会将起到积极作用。
Enterprise philanthropy is able to adjust the gap between the rich and the poor. It has a special meaning of easing social contradictions. Nowadays, there are three academic perspectives in the research of enterprise philanthropy, which deserve sustained attention. First, the rational economic perspective, developed in the argument of whether firms have the corporate social responsibility. It puts forward the strategy o{ combining social charity with business, and thus jumps out of the traditional ＂duality of enterprise philanthropy＂. Second, the social contract perspective, which takes the demands of stakeholders into consideration and puts moral and collective actions into business. Third, the social isomorphism theory, which believes that the institutional pressure and the community＇s concerns on charity actions will lead to the consistency of local firms＇ actions. Since enterprise philanthropy is extremely controversial, it is believed that the utilization of the multi-level analysis frame, which helps us get an integrated understanding of the roles firms play in philanthropy, the sources of philanthropist motivation and the characters of charity actions on the macro scale, medium scale and micro scale, may stimulate enterprise charity activities and promote the construction of a harmonious society in a positive way.
出处
《浙江大学学报（人文社会科学版）》
CSSCI
北大核心
2009年第2期64-73,共10页
Journal of Zhejiang University:Humanities and Social Sciences
基金
国家自然科学基金资助项目(70672043)
关键词
企业慈善
经济理性
社会契约
社会同构
多层分析模型
enterprise philanthropy
economic rationality
social contract
social isomorphism
multi-level analysis frame
