淡江大學覺生紀念圖書館 (TKU Library)
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系統識別號 U0002-1906201313331000
中文論文名稱 慈善捐贈與營收成長
英文論文名稱 Philanthropic Giving and Revenue Growth
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 101
學期 2
出版年 102
研究生中文姓名 洪諄儒
研究生英文姓名 Chun-Ju Hung
學號 600600521
學位類別 碩士
語文別 中文
口試日期 2013-06-12
論文頁數 121頁
口試委員 指導教授-郭樂平
委員-郭怡君
委員-許雅棣
中文關鍵字 慈善捐贈  寬裕資源理論  自由現金流量  資源依賴理論 
英文關鍵字 Philanthropic giving  Slack Resource Theory  Free cash flow  Resource Dependance Theory 
學科別分類
中文摘要 本文探討中國上市企業經理人從事企業慈善捐贈的動機和情境為何?以及透過企業慈善捐贈可以對企業未來的營收成長扮演重要的中介角色?本文蒐集中國上市企業為研究樣本進行迴歸分析檢測。根據資源寬裕理論,當企業獲利並擁有可利用的寬裕資源時,才有餘力從事慈善捐贈回饋社會,研究顯示當中國上市企業的自由現金流量提高時,企業的慈善捐贈支出亦呈正向顯著提高。本研究期望能彌補有關中國企業慈善捐贈相關文獻之實證,並提供目前中國上市A股企業從事企業慈善捐贈相關活動對管理實務界具有何種重要的資訊意涵。
英文摘要 This paper discusses the managers of Chinese listed companies engaged in corporate philanthropic givings and what the situational or motivation is? As well as through corporate Philanthropic Givings can be the corporate's future revenue growth plays an important role as an intermediary? Research shows that when Chinese listed companies to improve cash flow, the firm's philanthropic givings also found increased significantly with the increase of their free cash flow . This research hopes to make philanthropic givings for Chinese companies Empirical literature and provides China's A-share listed companies engaged in business activities related to the management philanthropic givings practitioners what the information important are for them.
論文目次 目錄

第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 7
第三節 研究架構 11
第貳章 文獻探討 13
第一節 企業慈善捐贈 13
第二節 中國上市企業慈善捐贈概況 22
第三節 企業慈善捐贈與營收成長 31
第參章 研究方法 47
第一節 觀念性架構與研究假說 47
第二節 變數衡量與實證模型 54
第三節 研究樣本與資料蒐集 59
第肆章 實證結果及分析 62
第一節 敘述性統計 62
第二節 相關分析 63
第三節 迴歸結果 65
第伍章 結論與建議 76
第一節 研究結論 76
第二節 研究貢獻 78
第三節 管理意涵 80
第四節 研究討論 83
第五節 研究限制與建議 85
參考文獻 86
中文文獻 86
英文文獻 87
附錄 119

圖目錄

圖1- 1 研究流程圖 12
圖2- 1 企業社會責任金字塔 14
圖3- 1 觀念性架構 48

表目錄

表2- 1 企業慈善捐贈定義 16
表2- 2中國歷年年度GDP與社會捐贈總額 23
表2- 3 2011年社會與企業捐贈主體分析 23
表2- 4中美企業慈善捐贈水平比較(2010年) 25
表2- 5 中國企業慈善捐贈法規概況 29
表3- 1變數名稱與定義 59
表3- 2樣本篩選過程 60
表4- 1敘述性統計 63
表4- 2 PEARSON相關性分析 64
表4- 3整體迴歸結果 69


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