The Facts Of Enterprise Giving In Our Country

Chinese income distribution inequality, not only has become a need to be addressed economic issues, are becoming increasingly become a factor affecting social development and stability.Narrow the income gap and solve the problem of uneven social distribution related to the distribution of wealth, it has three allocation process:the initial distribution, the second distribution, and the third distribution. The first income distribution is the distribution market under the guidance of the main to increase efficiency, the second distribution of income tax under the guidance of the distribution, while improving efficiency and taking into account the fair; distribution, that is a charitable cause. Folk donation as a third of the income distribution of the core, for ease China’s income gap is too large to build a harmonious socialist society is of great significance. In charitable donations in the current system of private donation, corporate donation occupy the absolute share of corporate giving on the one hand may be driven by the "corporate social responsibility", the other hand, subject to the constraints of corporate profits, but in the end in the research enterprise donations for influence factors when those factors is relatively large, is worthy of our attention, the literature research in this area is relatively small, so study the influence of corporate donations for factors has important theoretical and practical significance.This paper studies the factors affecting the scale of China’s corporate giving, first introduced the background, the practical significance and theoretical value of the article, then introduced the development status of Chinese and foreign charities, as well as differences. Due to different national conditions and social and cultural, charitable donation for China’s enterprises showing different characteristics with Western countries, this paper analyzes the theoretical basis of the corporate donation, and then build a theoretical model of corporate donations for. CSI231listed company data on the empirical analysis of the factors that affect the size of donation, obtained by stepwise regression analysis several factors larger scale impact on corporate donations. Through the above analysis to come to the profits of the enterprise, financial condition, advertising expenses and donations influence prices on the scale of corporate giving. Made a number of measures to promote long-term development of China’s corporate philanthropy.