The Economic Analysis Of Chinese Enterprises Charitable Donations

With economic development, urban and rural residents have general improvement in incomes and living standards, many families out of poverty and achieve a well-off, but it has also brought the widening gap between rich and poor, a serious imbalance between regions such as the development of a range of social issues. Under the premise of national income to increase, shortening the gap between rich and poor and achieving common prosperity is one of many scholars, the focus of the study.As the government failure, market failure exists, the reform of income distribution system, improve the theory of the third distribution will be the focus of development.Based on the above-mentioned conditions, this paper studys the narrow distribution of the third, that charitable donations. We believe that charitable donation is a kind of redistribution of social resources, but also a kind of income redistribution, it makes up for the first distribution and the second distribution, which makes a great deal of contribution for narrowing the income gap and maintaining social stability and also will be the reality of a socialist harmonious important tool, and can promote the welfare of society. Corporate charitable donations are important sources of charitable donations, to enterprises and the society have a positive effect. Corporate charitable donations are the perspective of this research.This paper includes the income distribution theory, game theory, corporate social responsibility as the theoretical basis for analysis, first expounded on the basic content of these theories and the research relationship, then through the collation of literatures of the history and current status of the development about charitable donations on China and the West (in the United States, for example), carried out a comparative study of charitable donations on this basis, respectively, from the enthusiasm of the people and the rich donations, charitable donation structure, the size of charitable organizations and the role of the tax systems. Chapter IV and V are the focus of this article. Chapter IV First, from a macro point of view analyses Chinese enterprises for charitable donations conditions (the overall economic development, improvement of the system), stage, necessity (urban and rural areas, regions, industries and markets the gap between income distribution, the existence of government failure), and then then from a medium point of view of the concept of charitable donations motivation (self-interest, pure altruism, benefit and other motives), areas (poverty alleviation, disaster relief, education and other key areas) and form (cash, in kind, labor and other forms of charitable donations).Chapter V First, from the perspective of the enterprises themselves (business life cycle, in which industry, size, nature), other game companies act, the tax system to analyze the factors affecting corporate charitable donations. Then a detailed analysis of enterprises for charitable donations direct costs and indirect costs. and from a micro point of the view such as Employees and consumers, a medium point of the enterprises, a country’s macro-economic point of view to analysed the business benefits for charitable donations, compared costs and benefits and proposed a different model of corporate charitable donations, and summed up the most modest charitable donation size.Finally from the national perspective, the enterprise’s own perspective, the perspective of ordinary people were made to guide enterprises to appropriate charitable donations policy recommendations.