The Research About The Behavior Of Enterprise Donations In China

Approaching to the 21st century, "charities"and"Charitable donations"have been familiar to the general public. The general public and enterprises take actively attention and participate in public welfare undertakings, conducting charity donation event has been a common occurrence. Charitable donations positive role in promoting public welfare undertakings, meeting the public demand, improving the level of social welfare has been understood by many scholars and the general public. Meanwhile, promulgating the related regulations, policies and system in China, public welfare undertakings develop extremely fast, the amount of social donations plus successively.In China, the enterprise of donations exceeds individuals and foundation, become a principal charity subject. Therefore, vigorously developing China's enterprises to expand our donations, the charity scale and the level, which has positive significance in promoting the development of public welfare undertakings.Based on the above, the research ideas of this thesis are as follows:the first chapter for the introduction of the researching background, researching significance, the researching status and the related concept definition. The second chapter for the economics analysis of enterprise donations, theoretically analyzed the motivation of enterprise donations, especially the profit maximization model and utility maximization model; And analyses the internal and external factors affecting enterprise donations. The third chapter for introducing historical development and characters of enterprise donations in china, this chapter briefly introduces the history origin, analyzing emphatically the characters of enterprise donations, such as:grteat enthusiasm in enterprise donations; The dominant mode of enterprise donations is altruism type, strategic donor begin to appear; The main resource of enterprise donations is cash and materials, the resources starts to diversify; The resources of enterprise donations focus on the domain of poverty alleviation, disaster-relieving and education. The fourth chapter for empirical analysis of the factors of enterprise donations in our country.The result indicates:there is significantly positive correlation with enterprise donations and enterprise pre-tax profits, enterprise scale (number of employees), enterprise ownership, and industry character.Meanwhile enterprise donations shows weak negatively correlation with advertising costs. Chapter 5 for showing the main problems of enterprise donations in china:insufficiency in tax deduction incentive, the narrow channel of enterprise donations, the concept and behavior is not strongly understood by the public, enterprise donation poor autonomy and planning. The sixth chapter puts forward perfecting strategies of enterprise donations in our country.Chapter 7 for sum and prospect.Analyzing on the influence factors of enterprise donation at present, this paper puts forward corresponding improvement strategies to deal with the problems about enterprise donations in china. We believe that through the perfect enterprise donation of incentive mechanism, supervision mechanism and related system and policy, our country enterprise donation will surely vigorous development, and promote the development of public welfare undertakings.