| Wenchuan earthquake set off a wave of donations,company as the main force of charitable donations is duty-bound,who donating for the disaster areas in time get the public praise,its products are also sought after by consumers,but not timely donation of the enterprise has suffered a strong criticism of the network of public opinion,their products have also been resisted by consumers,this phenomenon caused the concern and attention of company on charitable donations.At present,scholars have different opinions on how charitable donations affect corporate financial performance.Commitment to charitable donations of enterprises believe that charitable donations will take part of the resources of enterprises,hindering the better development of enterprises.Scholars who support this approach argue that companies develop appropriate strategic charitable donation mechanisms that will foster a good image for companies to differentiate themselves from fierce competition.The research data show that foreign companies have formed a series of normative processes and operational mechanisms for charitable donations,but so far the domestic has not yet formed a mature donation system,which makes many corporate charitable donations did not play a positive financial performance effect.Then exploring the relationship between corporate charitable donations and financial performance is particularly important for companies with charitable donations.First of all,the beginning of thesis is introduction.And then combs the literature review and related theories.Then it analyzes the relationship between corporate charitable donation and financial performance.Analyzes the factors that influence the charitable donation behavior of the enterprise,and introduces the content and measurement method of the financial performance,and then verifies the relationship between the charitable donation and the financial performance through the literature method.In the case study,the charitable donations and financial performance data of SN enterprises in recent years are listed.First,the basic situation of SN enterprises is introduced.Then,the impact of SN charitable donations on financial performance is studied,and the problems are found and analyzed.Finally,we put forward the countermeasures to improve the financial performance of SN enterprises for the problems of SN enterprises in charitable donations.In order to obtain better research results,combined with a variety of research methods for analysis,the first use of literature research,through the network data and school library access to a large number of relevant domestic and foreign literature,read the understanding of corporate charitable donations and corporate financial performance And the relationship between the two is verified by the literature research method,and the conclusion is drawn that the impact of corporate charitable donation on financial performance.This paper introduces the charitable donation and financial performance of the enterprise,and analyzes the financial performance of the SN enterprise after the charitable donation,and studies the financial performance of the charitable donation.And then put forward specific operational measures to make the research results more convincing and scientific. |
