China's Enterprises Charitable Donations Study

The 17th Party Congress Report clearly pointed out, it is necessary to take the charitable cause as the supplement, and speed up the perfection of the social security system. Obviously, the charitable cause has the irreplaceable function in the social security system construction and the harmonious society construction. The Charitable cause is the social rescue enterprise on the basis of the society donations. As enterprise has the massive social resource, so it is mutual beneficial behavior to participate in the charitable donation, it is not only advantageous to enterprise's development, but also to the development of the charitable cause in the construction of a harmonious society.On the basis of the enterprise citizen theory and the charitable investment theory; this article uses theses methods of the literature study, the comparative study, the theoretical study and empirical study, the qualitative analysis and quantitative analysis. In close connection with China's actual conditions, it judges the present Chinese enterprise charitable donation level still to be in the low level, such as donation form, donation level, donation operation, donation direction, donation decision-making. There are a lot of questions and need to be improved.This article profits from the US and other developed countries'valuable experiences in the enterprises charitable donation aspect, in view of corporate citizenship idea, the tax policy, government intervention, charitable cultural atmosphere, and charitable organizations, it has conducted the analytical study on these main factors. According to the final analysis result, it proposed corresponding countermeasures to improve the behavior of enterprises charitable donations in line with the enterprise and the charitable win-win principle: the improvement of the tax law, a good social system environment's building, welfare agency's standard development, and charitable donations will be incorporated into the operation of enterprises development strategy. These measures take into account the enterprise as an economic organization with the character; it has certain usability in our practical work. This paper is hoped to have certain reference significance and the application value to our country social security system's construction.