在过去几十年里,社会环境不断优化,社会对企业家慈善行为的认知不断增强。本文对中国企业家慈善行为发展现状进行了阐述,结合现实案例,分析了直接捐赠、捐赠时间或服务、捐赠股权这三种典型捐赠行为模式的特征及优劣势;探讨了中国企业家慈善行为存在的非系统性、非自主性和形式单一性等不足。为了更好地推动企业家慈善行为的发展和慈善环境的完善,从个人、企业、社会和政府等方面提出了相应的建议。
In the past few decades, with the improvement of the social environment, social cog- nition and awareness of entrepreneurs' philanthropy has been enhancing. Based on reviewing current international and domestic literature on entrepreneurs' philanthropic donation behavior and by com- bining related case studies, this paper analyzes the characteristics, advantages and disadvantages of direct donation, donation time and services, donation stocks. It also points out that entrepreneurial philanthropy in China lacks of systematic growth, independence and uniformity. Finally, this paper provides some suggestions from the individual, company, social, legal and governmental perspec- tives in order to better promote the development of entrepreneurial philanthropic behavior.