本文選題：實(shí)際控制人　切入點(diǎn)：慈善捐贈(zèng)　出處：《廣東商學(xué)院學(xué)報(bào)》2012年06期 　論文類型：期刊論文

【摘要】：實(shí)證檢驗(yàn)A股上市公司慈善捐贈(zèng)對(duì)公司業(yè)績(jī)的作用以及公司實(shí)際控制人性質(zhì)對(duì)這一作用大小的影響,結(jié)果發(fā)現(xiàn):慈善捐贈(zèng)提高了公司的業(yè)績(jī),促進(jìn)了公司經(jīng)濟(jì)效益與社會(huì)目標(biāo)的雙贏;按照實(shí)際控制人性質(zhì)劃分后發(fā)現(xiàn),國(guó)有企業(yè)捐贈(zèng)對(duì)業(yè)績(jī)的促進(jìn)作用顯著低于直接上市的民營(yíng)企業(yè),與間接上市的民營(yíng)企業(yè)無顯著差異,說明慈善捐贈(zèng)對(duì)公司業(yè)績(jī)的作用大小受到實(shí)際控制人性質(zhì)的影響。
[Abstract]:The empirical test shows that philanthropic donation improves the performance of A-share listed companies, and the nature of the actual controlling person affects the performance of the companies, and the results show that charitable donations improve the performance of the companies. The results show that the contribution of state-owned enterprises to the performance of private enterprises is significantly lower than that of private enterprises listed directly, and there is no significant difference between state-owned enterprises and private enterprises listed indirectly. It shows that the effect of charitable donation on corporate performance is influenced by the nature of actual controlling person.
【作者單位】： 廣東商學(xué)院會(huì)計(jì)學(xué)院;
【分類號(hào)】：D632.9;F224;F832.51

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