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通过案例分析,企业慈善捐赠行为存在着捐赠规模大、企业之间差异悬殊,捐赠渠道以直接捐赠为主,地产、金融、制造业企业捐赠意愿最强,捐赠领域广泛、教育领域受捐最多四种特征。将企业慈善捐赠的非理性行为分为应对性捐赠、超负荷捐赠、功利性捐赠、无追踪捐赠、情感性捐赠五种类型,分析了企业非理性慈善捐赠行为的产生原因,并从政府、企业、社会的角度,提出改善企业慈善捐赠行为的建议。
Through case studies, there are large-scale donations in corporate charitable donations and huge disparities among enterprises. The donation channels are dominated by direct donations. Real estate, financial and manufacturing enterprises have the highest willingness to donate, a wide range of donations, and a maximum of four donations in education Kind of character The irrational behavior of corporate philanthropy is classified into five types: coping donation, overloading donation, utilitarian donation, no tracking donation and emotional donation. The causes of irrational philanthropy donation are analyzed, and from the perspectives of government, enterprises , From the social point of view, put forward suggestions to improve corporate charity donations.