摘要
企业捐赠作为企业社会责任的具体方式之一,在寻求社会责任和利益相关者之间利益兼容的时候,应该选择理性的捐赠战略,创造捐赠的价值,并有效促进捐赠价值转化为企业的经济利益。利用效用最优的经济模型,可以证明在以企业为主体支配公益活动的社会中,以利润为目标的企业追求经济目标与从事持有利他主义动机的慈善捐赠之间,存在着现实目标最优点的选择。
Corporate donation is one of the specific methods of performing corporate social respon- sibility. When seeking the interest integration between social responsibility and interest-related parties, the corporations should choose rational donation strategy in order to create donation value and promote the transformation from donation value into corporate economic benefits effectively. By means of the economic model of optimal utility,this paper illustrates that in the socity with corporations as subjects dominating activities for public wellbeing, there is an optimal utility choice for realistic goal between pursuing the maximum economic benefits by the corporations with profit as their target and making charitable donations with altruistic motives.
出处
《太原理工大学学报（社会科学版）》
2013年第3期20-23,共4页
Journal of Taiyuan University of Technology(Social Science Edition)
基金
山西省回国留学人员科研资助项目(2011-067)"企业捐赠对于公司绩效的影响研究"阶段性研究成果
关键词
企业捐赠
优惠税制
效用最优
corporate donation
preferential tax
optimal utility
