企业捐赠对财务绩效的影响-英国硕士论文代写－r51due

英国essay论文精选范文：“企业捐赠对财务绩效的影响”，这篇论文讨论了企业捐赠对财务绩效的影响。企业捐赠是社会责任的一种重要表现，企业捐赠在履行了自身社会责任的同时，也可以正向影响企业的财务绩效。企业捐赠在西方十分盛行，是体现企业社会责任的公益行为，而且还能提升企业品牌的知名度，为企业获得市场和节税等。从长期来看，参与慈善捐赠非常符合企业的商业要求，并使得企业绩效得到提升。

"Corporate donation" is very popular in the West, is a manifestation of corporate social responsibility of public welfare behavior. Initial research suggests that corporate donations are based on a Philanthropy concept. However, with the establishment of modern enterprise system and the development of business philosophy, corporate donation has changed from purely public welfare altruistic behavior to enterprise-social mutual benefit and win-win strategy. Internal drivers refer to the motivations of donations from the perspective of corporate development and various stakeholders, including the importance of senior leadership, corporate strategic planning, attracting customers, etc. External drivers refer to the mobilization of donations from outside organizations and the herd mentality of the enterprise, including Government, charitable donations, and other corporate donations.

Stakeholder theory originated in the 1960s, and developed rapidly in the questioning of shareholder value maximization theory. Since the 1990s, the lack of theoretical basis of corporate social responsibility research and the need for empirical testing of stakeholders theory began to appear fully integrated trend.

According to the theory of stakeholders, corporate social responsibility is mainly related to the interests of the first level, that is, business survivors and sustainable business indispensable people, including shareholders, creditors, employees, customers, suppliers and government.

Shareholders as the owner of the enterprise, and risk-sharing benefit sharing, and through the shareholders 'meeting directly affect the enterprise decision-making, the business is good or bad and shareholders' equity was positively correlated. With the increase of corporate debt ratio, corporate creditors are facing increasing risks, they are strategic decision-making and business day-to-day management of nature is solidarity. Employees and the enterprise has a common goal, that is, "corporate social responsibility." When this goal is well achieved, employees get a sense of belonging will enable them to better integrate corporate goals into their own personal goals, for the enterprise to bring higher financial performance. Today is the era of consumer-oriented, all the economic interests of enterprises must be achieved to meet customer needs as the prerequisite, so customer satisfaction is the core goal of all enterprises; suppliers as the upstream production chain, only strictly in accordance with the contract The provisions of commitment to the obligations of suppliers in order to ensure the smooth production activities. As the maker and supervisor of the rules of the operation of the commercial society, the government will directly or indirectly influence the designated policies and regulations, so the enterprises should fulfill their tax obligations in strict accordance with the law, and avoid the unnecessary troubles of long-term development. .

Most scholars who support corporate donation think that donation can reduce the cash flow of the company in a short time, but it can play a positive role in the long-term financial performance of enterprises.

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Donation can enhance the corporate image, promote product sales, and therefore has a similar nature of advertising; corporate brand development of enterprises with a strategic role, and the formation of the brand is not only due to economic success, but also enterprises in the social responsibility Outstanding performance in order to obtain a good reputation and brand image. In the current competitive environment, enterprises and social stakeholders more closely linked, the impact is more extensive and far-reaching. Beijing cigarette factory director Qu Zhigang's comments on behalf of some entrepreneurs point of view. In fact, an active participation in public welfare enterprises in the eyes of the public and peers will be a caring, responsible business, will receive the trust of customers, thereby improving customer relationships and increase sales of enterprise products.

Michael Porter's theory of competitive advantage applied to the analysis of corporate charity behavior, and ultimately the formation of a unique strategic business charity behavior. Porter that: charitable acts not only conducive to society, but also conducive to business. But not any charitable donations will improve the competitiveness of enterprises, and only when the charitable acts of enterprises have good social and economic benefits, the charitable behavior of enterprises can be compatible with the economic goals.

Therefore, with Porter's point of view, companies should be donated into the corporate brand strategy, according to the development of corporate brand and cultural development, develop marketing strategies and programs, corporate charitable ideas and donations and organic combination of business products. And through the news media and other traditional media, as well as the network and other new means of publicity, so that corporate donations by the government, the public recognition and praise, so as to enhance corporate brand awareness and competitiveness, corporate social responsibility and economic objectives compatible.

The capital of an enterprise is, in a broad sense, a category of pan-capital. Pan-capital consists of financial capital, human capital, and structural capital. The value of a firm depends on the contribution of pan-capital "synergies", and whether Pan-Capital can make the greatest contribution depends on the fulfillment of corporate social responsibility. Corporate social responsibility to perform directly affects the Pan-capital contribution to the value of corporate value, thus affecting the financial performance of enterprises and corporate value, corporate social donation is an important manifestation of social responsibility. For example, corporate social responsibility to human capital, can stimulate the sense of responsibility, sense of belonging and loyalty of human capital to enterprises, stimulate their sense of innovation, saving consciousness, mining awareness and reduce cost consciousness, thereby enhancing performance; corporate donations can win Customer trust and cooperation, can increase the future cash flow, speed up cash flow, reduce cash flow uncertainty, reduce the financial costs, which are to enhance the financial performance of enterprises.

The traditional view that donation "only pay, no return", in fact, companies should change this backward concept, the establishment of a "public investment" concept. Although charitable donations are directed by others and society, it has the characteristics of "subjective for him, objective self-interest". Charity for the company, not only "love" expression, it is "market" access to donate social welfare is to invest in "charitable market", can get from the government, community, staff and other wide range of resources, and These resources cannot be obtained by ordinary market means. Many studies at home and abroad have shown that charitable donations can increase sales, consolidate brand position, enhance the relationship between enterprises and the government and the community, attract customers and investors, attract and retain staff.

Therefore, for China's enterprises, to recognize the charitable donations implied opportunities and values, in doing good in the sublimation of the spirit of enterprise and improve business performance. In reality, some enterprises will product sales and social problems or public welfare undertakings in the relevant public welfare undertakings to donate, to finance its development at the same time, to improve product sales, corporate profits, improve corporate social image purposes. For example, deputy general manager of JDB Group on behalf of the company to donate 100 million yuan in Sichuan disaster area. Donation action immediately evolved into a nationwide Wong Lo Kat consumer hot. "To donate to donate a million, drink drink Wanglaoji", called into a real money procurement.

On the other hand, donations can bring financial benefits to enterprises. The government in order to create a favorable external environment to stimulate corporate charitable acts, the tax policy as a very important means, value-added tax, income tax and other taxes have a preferential tax policy on donations. Therefore, enterprises should make reasonable use of national tax policy, by choosing different forms of donation, choose different transferees, through different donors to maximize tax savings, reduce the cost of donation.

In terms of cost, donations can help meet the implicit requirements of key stakeholders, enhance staff cohesion of the enterprise, improve corporate reputation, thereby reducing the enterprise's contribution to the company's reputation. Operating costs. In addition, donations also help enterprises and governments, communities, etc. to establish and maintain good relations in order to win a favorable business environment. Therefore, in the long run, participation in charitable donations in line with business requirements, and make corporate performance and social responsibility between the show a positive correlation.

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