摘要
企业慈善是中国特色慈善事业的生力军。与个人慈善行为相比,企业慈善表现出更强的利己动机,且以经济动机、政治动机、声誉动机为主。其驱动因素在微观个体层面表现为企业家的个人特征、个人观念与早年经历,企业董事会成员和高管的慈善认知与偏好;在中观企业层面表现为企业的属性与企业经营效益的好坏;在宏观政策层面表现为国家战略的实施和慈善组织的登记设立、税收优惠、劝募环境以及慈善褒奖制度的影响。发展中国特色的企业慈善,需要明确其在第三次分配中的功能定位;降低基金会注册登记门槛;畅通慈善组织的认定和撤销机制,减少“僵尸型企业基金会”;完善新型捐赠税收优惠政策;保持与捐赠主体的良性互动,提升企业基金会的独立性。
Corporate philanthropy emerges as a potent force with distinct Chinese characteristics in the philanthropic landscape.In contrast to individual philanthropic behavior,corporate philanthropy is driven by stronger self-interested motives,primarily infl uenced by economic,political,and reputational considerations.At the micro-individual level,driving factors include the personal characteristics,perspectives,and early experiences of entrepreneurs,as well as the philanthropic outlooks and preferences of corporate board members and executives.Meso-corporate level factors encompass enterprise attributes and operational performance,while macro-policy level factors involve the implementation of national strategy,philanthropic organization registration,tax incentives,fundraising environment,and the impact of the charity reward system.To cultivate corporate philanthropy with Chinese characteristics,it is essential to clarify its functional positioning in the third distribution,lower the threshold for foundation registration,streamline the recognition and closure processes for charitable organizations,reduce the prevalence of"zombie-type corporate foundations,"enhance tax incentives for new types of donations,and foster positive interaction with donors while bolstering the independence of corporate foundations.
作者
高静华
Gao Jinghua(College of Humanities and Development Studies,China Agricultural University,Beijing 100083,China)
出处
《社会保障评论》
2024年第1期144-159,共16页
Chinese Social Security Review
基金
中央高校基本科研业务费专项资金资助项目“慈善组织登记认定规模持续缩减的形成机制研究——基于政策执行视角的分析”(15053361)。
关键词
企业慈善
驱动因素
基本特征
优化路径
corporate philanthropy
driving factors
basic characteristics
optimization path
