促进民营企业慈善捐赠的途径研究——基于浙江省1100家民营企业的调查

在对浙江省11个地级市的1100家民营企业进行问卷调查的基础上,运用二元logistic回归模型对民营企业慈善捐赠行为研究发现,＂企业慈善捐赠便利程度＂等对民营企业慈善捐赠行为没有显著影响,＂慈善捐赠税收减免力度＂等对民营企业慈善捐赠行为有显著影响。为了促进民营企业慈善捐赠,要加强监管慈善组织的力度,改善慈善捐赠对企业拓展业务的帮助度,加大慈善捐赠税收减免力度。

Approaches to the Promotion of Charitable Contribution of Private Enterprises： Based on a Survey upon 1,100 Private Enterprises in Zhejiang Province

Based upon a questionnaire on the charitable contribution of 1,100 private enterprises in 11 municipal administrative regions of Zhejiang Province,the paper carries out a binary logistic regression analysis,and finds out that what prominently affect the charitable donation of an private enterprise are such factors as ＂ the deduction of tax＂, ＂ the benefits to its business expansion＂, ＂ the supervision for the charity organizations＂ rather than such factors like ＂ the convenience of donating procedure＂, ＂ the scale of enterprise＂, ＂ the public opinion to charitable donation＂, ＂ the entrepreneurs＇ worries about their fortune being exposed＂,and ＂ the improvement of enterprise- government relationship＂. Therefore,the paper argues that the approaches to the promotion of charitable contribution of private enterprises lie in the following aspects： ＂ further deduction of tax＂, ＂ more benefits to the business expansion of a private enterprise＂ and ＂ better supervision for the charity organizations＂.