中文摘要：

慈善行为是企业承担社会责任的最高等级形式。近年来，企业慈善行为不仅成为实践热点，更是学术研究的前沿领域。但以往研究较为强调企业对社会的慈善贡献与义务，随着战略慈善理念的兴起，慈善研究的视角发生了重大转变，更多的学者开始从组织的角度思考慈善行为方式、动机与效应。在这一背景下，本研究从企业慈善行为涵义与测量、影响慈善的因素及对组织的影响效应角度，回顾了这一领域的研究进展，并探讨了未来可能的研究方向。

英文摘要：

Philanthropy is on the highest level of corporate social responsibility. In recent years, corporate philanthropy has become not only a practical hot but also a frontier of academic research. Previous studies emphasized more on corporate contributions and responsibilities to society, however, with the emergence of the concept of strategic philanthropy, research perspective has undergone major change, more scholars began to think about the philanthropic behavior, motivation and effects from the perspective of the organization. In this context, this study reviewed the research advances in philanthropy research field including its definitions, measurements, causes and the effects on corporate, and some possible future research directions also have been discussed.