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中文摘要：
基于企业慈善捐赠的动机视角,利用我国沪深两市的676家上市公司作为研究样本,检验产品市场竞争是否对企业慈善捐赠产生影响,研究结果表明：与处于正常竞争程度行业企业相比,处于强竞争行业的企业和处于弱竞争行业的企业都趋向捐赠更少,产品市场竞争程度与企业捐赠之间呈＂∩＂型关系。检验了规模、盈利能力、负债水平、直接接触消费者、所有制等因素对企业捐赠的影响,研究结果进一步支持企业慈善捐赠的经济动机观点。
英文摘要：
From the perspective of the motivation,this study examines whether the product market competition affects charitable contributions.Using the sample of 676 listed companies in SSE and SZSE,the results show that the impact of the degree of competition of industry on corporate charitable donations is significant.Contrary to the firm of the normal competition industries,the firm of stronger competitive industries and weaker competitive industries tend to donate less and the competition in product market and corporate charitable contributions exhibit inverted U-shaped relationship.The results also reveal the impacts of the factors of firm size,profitability,debt levels,direct contact with consumers and ownership on charitable contribution,and the findings further support the viewpoint of business motivation of corporate charitable donations.
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