中文摘要：

全球一体化的快速发展使得企业的市场拓展和社会渗透进一步加强，企业慈善行为日益成为企业开拓社会空间的重要策略。文章基于对跨国公司慈善实践的分析和企业慈善行为一绩效矩阵的构建，提出中国企业慈善行为的选择应该更多兼容企业的经济绩效，实行战略性慈善行为，实现在行为矩阵中由Ⅰ→Ⅲ→Ⅳ转化。

英文摘要：

The rapid development of global integration further enables enterprises＇ market expansion and social penetration, and charitable act increasingly becomes an important strategy for developing social space. Based on the analysis of TNCs＇ practice and description of enterprises charitable act - performance matrix, this paper suggests that China enterprises should choose charitable act with more compatible enterprises economic performance of which are strategic charitable act. Finally this paper gives some suggestions on the choice of China enterprises＇ charitable act.