近年来,我国民营企业慈善捐赠金额已经超过国有企业,其后是否和增强政治关联、提高企业绩效有关?在对我国民营上市公司2010-2013年连续4年有捐赠行为发生的企业实证分析发现,我国民营企业政治关联对企业慈善捐赠具有促进作用,具有政治关联的民营企业慈善捐赠水平要高于没有政治关联的民营企业。民营企业慈善捐赠和企业绩效同样具有显著的正相关关系,具有政治关联的民营企业慈善捐赠对企业绩效的正向影响作用要显著高于没有政治关联的民营企业。%In recent years,the charitable donation from private enterprises has exceeded the state -owned enterprises.Is it related to improve political connection and business performance?An empirical analysis of the Chinese listed companies who have charity behav-iors for the last 4 years from 2010 to 2013 shows that political connection has a promoting effect on the charitable donation behaviour of the private enterprises.The politically associated enterprises have a higher level of charitable donation than those non -politically asso-ciated enterprises.Charitable donations and enterprise performance also have significant positive correlation.The positive effect of chari-table donations on corporate performance for those politically associated enterprises is much higher than for those non -politically asso-ciated private enterprises.
展开▼