摘要
为探究中小企业慈善捐赠的内在动机,构建了慈善捐赠、管理者政治关系与避税之间的理论模型,并运用多元线性回归分析法,实证检验了我国中小企业板上市企业2009—2016年的财务数据,通过研究发现:我国中小企业慈善捐赠的避税动机不显著,管理者政治关系对中小企业慈善捐赠的避税动机也无显著影响。上述结果表明,我国中小企业慈善捐赠的主要动机不是自利行为的“避税”,更多是其履行社会责任、践行共享发展理念的体现。
In order to explore the intrinsic motivation of philanthropic donation of small and medium-sized enterprises, this paper constructs a theoretical model between philanthropic donation, managerial political relationship and tax avoidance. Using multiple linear regression analysis method, this paper empirically tests the financial data of listed enterprises on the SME board in China from 2009 to 2016. Through the research, it is found that the motivation of tax avoidance of philanthropic donation of small and medium-sized enterprises in China is not significant;the department also has no significant effect on tax avoidance motivation of philanthropic donation of small and medium-sized enterprises. This result shows that the main motivation of charitable donation of small and medium-sized enterprises in China is not "tax avoidance" of self-interest behavior, but more is the embodiment of their social responsibility and sharing development concept.
作者
谢丹丹
龙海军
XIE Dandan;LONG Haijun
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2019年第3期322-327,共6页
Journal of Wuhan University of Technology：Information & Management Engineering
基金
湖南省研究生培养创新基地开放项目(8909010)
教育部人文青年基金项目(19XJC630006)
湖南省自科基金面上项目(2019JJ40235)
吉首大学研究生科研创新基金项目(JCY201821)
关键词
慈善捐赠
避税效应
政治关系
中小企业
共享发展
charitable donation
tax avoidance
political connection
small and medium-sized enterprises
shared development
作者简介
谢丹丹(1993-),女,江西玉山人,吉首大学商学院硕士研究生,主要研究方向为企业成长;通讯作者:龙海军(1979-),男,湖南会同人,吉首大学商学院副教授,主要研究方向为贫困地区创业与企业成长。
