中文摘要：

全球经济一体化的加速推进,使传统的生产要素对企业绩效的增强作用显现出了越来越多的局限性,企业必须寻找新的经济增长点和发展战略。在此过程中,作为承担社会责任的一种有效方式,企业慈善捐赠行为的产生与发展具有典型意义。文章运用回归分析等方法,对2008年上海证券交易所有过慈善捐赠的428家上市公司的数据资料进行统计分析与检验,结果表明：企业规模、资产负债率和企业高管人员平均受教育程度均对企业慈善捐赠有影响,但影响程度存在差异;企业通过参与慈善捐赠将获得的无形资源转化为自身的核心优势,促进组织绩效的提升;最后,提出建立有效的政策对鼓励企业参与捐赠的积极意义。

英文摘要：

With the rapid progress of global economic integration,more and more limitations appear in traditional production factors that enhance the organization performances of firms.So the firms have to seek new economic growth points and development strategies.As an effective way to share corporate social responsibility,it is significant for firm to make contributions.A research was made of the data collected from 428 firms involved in philanthropy from Shanghai securities exchange in 2008.The test based on regression analysis shows that the firm size,the assets-liabilities ratio and the educational level of manager have influence on corporate philanthropy,and the effects of three antecedent variables on corporate philanthropy are different.Corporate philanthropy has indirect influence on organization performance by transferring intangible resources into firm＇s competitive advantages and the organization performances of firms are improved.Some effective policies are proposed to encourage firm to participate into philanthropy.