本文選題：非公益性企業(yè)捐贈　切入點：公益性效果　出處：《南京大學(xué)》2015年博士論文　論文類型：學(xué)位論文

【摘要】：近年來,稅收政策、結(jié)轉(zhuǎn)稅制度等政策、法律作為西方國家引導(dǎo)企業(yè)慈善行為的激勵工具已經(jīng)在實踐中廣為應(yīng)用。但是,國外關(guān)于企業(yè)慈善行為的理論研究、實踐探索和政策激勵僅僅針對公益性企業(yè)捐贈,并沒有涉及到非公益性企業(yè)捐贈。就我國而言,與西方國家類似的情形同樣存在。但是與西方國家不同的是,我國慈善事業(yè)的捐贈主體是企業(yè),表現(xiàn)為公益性和非公益性企業(yè)捐贈,這與西方國家以個人為捐贈主體的慈善行為有著本質(zhì)區(qū)別。與此同時,非公益性企業(yè)捐贈的興起改變了我國企業(yè)慈善捐贈的格局,成為影響慈善事業(yè)進步的主要社會力量。與此對應(yīng)的理論研究滯后性在于：國內(nèi)外研究成果基本上圍繞公益性企業(yè)捐贈展開,沒有重視非公益性企業(yè)捐贈在慈善事業(yè)中的公益性效果和社會救助作用。值得注意的是,非公益性企業(yè)捐贈已經(jīng)成為我國企業(yè)慈善行為的主要構(gòu)成,理應(yīng)引起學(xué)界和政府的關(guān)注與支持。為此,政府作為我國慈善事業(yè)的主導(dǎo)者需要從社會公益的角度利用激勵工具引導(dǎo)非公益性企業(yè)捐贈來支持公益事業(yè),協(xié)助政府解決社會問題,發(fā)揮企業(yè)作為慈善主體的應(yīng)有作用。現(xiàn)階段,我國非公益性企業(yè)捐贈的激勵缺失主要表現(xiàn)在以下方面：一是關(guān)于非公益性企業(yè)捐贈的激勵指向不明；二是針對非公益性企業(yè)捐贈的激勵工具缺失；三是圍繞非貨幣性企業(yè)捐贈的激勵措施欠缺�；诖�,針對我國非公益性企業(yè)捐贈激勵缺失的現(xiàn)狀,必須引入適當(dāng)?shù)募罟ぞ�。研究表�?非公益性企業(yè)慈善捐贈既能促進社會公益,又有助于企業(yè)獲得利益回報。因此,關(guān)于非公益性企業(yè)捐贈激勵的必要性、可行性、有效性或適用性的解釋性或?qū)嵶C性分析對于推動我國企業(yè)慈善行為乃至慈善事業(yè)整體發(fā)展具有重要的理論價值和現(xiàn)實意義。圍繞我國非公益性企業(yè)捐贈激勵缺失的主要表現(xiàn),本文提出了擬解決的核心問題是：政府是否有必要提供激勵工具引導(dǎo)非公益性企業(yè)捐贈,現(xiàn)行的公益性企業(yè)捐贈激勵工具能否在非公益性企業(yè)捐贈領(lǐng)域進行激勵導(dǎo)入,非公益性企業(yè)捐贈的公益性慈善效果與激勵效應(yīng)能否融合?就上述核心問題而言,需要進一步研究的問題是：第一,我國企業(yè)慈善動機的性質(zhì)是公益性還是非公益性?如何明確非公益性企業(yè)捐贈的行為模式?第二,非公益性企業(yè)捐贈能否產(chǎn)生公益性慈善效果?公益性企業(yè)捐贈激勵工具能否向非公益性企業(yè)捐贈進行激勵導(dǎo)入?第三,稅收政策和特許經(jīng)營制度作為我國非公益性企業(yè)捐贈的激勵工具是否具有有效性或適用性?根據(jù)擬研究的核心問題,本文的研究思路如下：第一,通過分析我國企業(yè)慈善動機的類型,明確我國企業(yè)慈善動機的性質(zhì)。第二,盡管企業(yè)慈善動機的利益出發(fā)點不同,但是其動機產(chǎn)生的慈善行為結(jié)果同樣都是公益性的。由此分析非公益性企業(yè)捐贈的慈善結(jié)果也是公益性的。第三,在確定我國非公益性企業(yè)捐贈的公益性效果基礎(chǔ)上,構(gòu)建我國非公益性企業(yè)捐贈激勵研究的理論框架。第四,通過國內(nèi)外企業(yè)慈善行為及公益性企業(yè)捐贈激勵工具的比較分析,探索我國公益性企業(yè)捐贈的激勵工具。第五,分析我國非公益性企業(yè)捐贈的激勵缺失,探討關(guān)于我國非公益性企業(yè)捐贈進行激勵導(dǎo)入的必要性、可行性、解釋性分析。第六,以實證研究法探索稅收政策引導(dǎo)我國非公益性企業(yè)捐贈的有效性,借助個案研究法分析特許經(jīng)營制度引導(dǎo)我國非公益性企業(yè)捐贈的可行性和適用性。第七,探索旨在引導(dǎo)我國非公益性企業(yè)捐贈的激勵優(yōu)化對策。2008年初,我國新的企業(yè)所得稅法及其實施條例正式施行,這是我國迄今為止最權(quán)威性的、激勵企業(yè)慈善行為的法律、法規(guī)。本文以此作為研究的政策依據(jù),選取2007年和2009年滬市主板上市公司年報的慈善數(shù)據(jù)(2008年屬于自然災(zāi)害的特殊年份,其捐贈數(shù)據(jù)被剔除)。目的是分析我國企業(yè)慈善動機的差異性,并以國有和民營企業(yè)的個案訪談作為側(cè)面驗證依據(jù)。進而,運用實證研究法分析稅收政策作為激勵工具引導(dǎo)非公益性企業(yè)捐贈的有效性,并且借助典型案例分析特許經(jīng)營制度作為激勵工具引導(dǎo)非公益性企業(yè)捐贈的適用性。根據(jù)邏輯推演和實證分析得出的結(jié)論是：第一,我國企業(yè)慈善動機性質(zhì)是非公益性的,即“綠領(lǐng)巾”而非“紅領(lǐng)巾”,這是一種驅(qū)動非公益性捐贈的經(jīng)濟理性慈善動機。第二,基于經(jīng)濟理性慈善動機的非公益性企業(yè)捐贈能夠產(chǎn)生公益性效果。第三,稅收政策是引導(dǎo)非公益性企業(yè)捐贈的有效激勵工具。研究結(jié)果表明兩者具有顯著的相關(guān)性,體現(xiàn)出明顯的激勵效應(yīng)。第四,政府應(yīng)該通過優(yōu)化非公益性企業(yè)捐贈的激勵機制,達到強化激勵效應(yīng)的目的,最終實現(xiàn)引導(dǎo)非公益性企業(yè)捐贈效果的公益性最大化。因此,本文研究我國非公益性企業(yè)捐贈的價值所在和現(xiàn)實意義,探索公益性企業(yè)捐贈的激勵工具向非公益性企業(yè)捐贈進行激勵導(dǎo)入的可行性和有效性。進而引導(dǎo)非公益性企業(yè)捐贈創(chuàng)造更多的社會價值和公益性效果,充分發(fā)揮非公益性企業(yè)捐贈的公益價值,最終達到社會公益最大化的激勵目標(biāo)。
[Abstract]:In recent years, tax policy, tax system transfer policy, law as the western countries to guide corporate philanthropy incentive tools have been widely used in practice. However, the foreign theoretical research on corporate philanthropy, practice and policy incentives only for corporate charitable donations, and not related to the non enterprise public welfare donation. In our case, similar case in western countries. But there are also different with the western countries, China's charity donation is the main performance of enterprises, donations for the public and non-public enterprises, the western countries and the individual donations charity is essentially different. At the same time, the rise of non enterprise public welfare donation changed our corporate philanthropy pattern, has become the main social forces affecting philanthropy progress. The theoretical research and the corresponding lag in China Foreign research results basically around the enterprise public welfare donation, function of public welfare and social assistance did not effect the importance of non corporate charitable donations to charity. It is worth noting that the non enterprise public welfare donation has become the main form of corporate philanthropy in China, should arouse the attention and support of government and academia. To this end, the government as the leader of China's charity need to use incentive tool to guide the non corporate charitable donations to support public welfare from a social welfare perspective, to assist the government to solve the social problems, to play its due role as the main enterprise charity. At this stage, mainly in the following aspects of company public welfare contribution incentives lack of non country: one is about non enterprise public welfare donation incentive to unknown; two is the lack of incentive tools for non enterprise public welfare donation; three is on non monetary The lack of incentives for corporate donation. Based on this, in view of the present situation of lack of public welfare donation incentive enterprise of our country, we must introduce appropriate incentive tools. The study shows that the non public enterprise charity donation can promote social welfare, but also help enterprises to obtain benefits. Therefore, the necessity of non public enterprises donation incentive feasibility, applicability or validity of interpretive or empirical analysis has important theoretical value and practical significance for the promotion of corporate philanthropy in China and the overall development of philanthropy. Mainly around the lack of public welfare donation incentive Enterprises - China, proposed the core problem to be solved is: the government whether it is necessary to provide incentive tool to guide the non corporate charitable donations, the enterprise public welfare donation incentive tools whether in non enterprise public welfare donation incentives into the field, non The public welfare charity effect and incentive effect of enterprise public welfare donation can be integrated? On these core issues, the problems that need further study are: first, the nature of our corporate philanthropy motivation is the public welfare or non public? How to define non enterprise public welfare donation behavior? Second, non corporate charitable donations can have a public charity? Enterprise public welfare donation incentive tools can contribute to the non public enterprise incentive import? Third, tax policy and franchising system as China's non enterprise public welfare donation incentive tool is effective or applicable? According to the core issues of research, the research ideas are as follows: first, through the analysis of the type of Chinese enterprise charity motivation, clear the nature of our corporate philanthropy motivation. Second, although the corporate philanthropy motivation the interests of different starting points, but Is the motivation of charity results also are public. The analysis results of non charitable enterprise public welfare donation and public welfare. In third, China's non public welfare based enterprise public welfare donation, constructs the theoretical framework of the study of public donation incentive enterprise in our country. Fourth. Through the comparative analysis of domestic and foreign corporate philanthropy and enterprise public welfare donation incentive tools, explore the public enterprises in China donated incentive tools. Fifth, analysis of enterprise public welfare donation incentive system in our country, probes into the feasibility of necessity, about the enterprise benefit China's non-public donation incentive import, explanatory analysis. Sixth, the empirical research method to explore the effectiveness of tax policy to guide China's non enterprise public welfare donation, by means of case study method to analyze the franchise system to guide China's non public enterprises donated The feasibility and applicability. Seventh, exploration to guide China's non enterprise public welfare donation incentive optimization strategy of.2008 at the beginning of this year, China's new enterprise income tax law and its implementing regulations formally implemented, this is our country by far the most authoritative, encouraging corporate philanthropy laws and regulations. This article as a study of the policy basis data from 2007 and 2009, the charity Shanghai main board listed company's annual report (special year, 2008 belongs to natural disasters the donation data were excluded). The purpose is to analysis the differences between China's corporate philanthropy motivation, and to the country and private enterprises as the basis to verify the case interview. Then, analysis of the effectiveness of tax policy as the incentive tool to guide the non enterprise public welfare donation by the empirical research method, and through analysis of typical cases of franchising system as an incentive tool to guide the non public enterprise donation The applicability of gifts. According to the analysis of logical deduction and empirical conclusion is: first, our country enterprise charity motive nature is non commonweal, namely "green scarf" instead of "red scarf", which is a non driving public welfare donation charity economic rational motivation. Second, the non public enterprises the economic rational motivation of charity donation to public welfare effect. Based on the third, the tax policy is an effective incentive tool to guide the non enterprise public welfare donation. The results show that both of them have a significant correlation, reflecting the incentive effect. Fourth, the government should use the incentive mechanism optimization of non enterprise public welfare donation, to strengthen incentive effect to maximize the enterprise public welfare donation effect of public welfare. Therefore, this paper studies China's non enterprise public welfare donation value and practical significance to explore public enterprises The feasibility of industry donation incentive tools to non enterprise public welfare donation incentive import and effective. Then guide the non enterprise public welfare donation to create more social value and public welfare effect, give full play to the value of non public enterprise public welfare donation, and ultimately achieve public benefit maximization incentive target.

【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2015
【分類號】：D632.9
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本文編號：1563830