中文摘要：

本文以2007--2013年进行慈善捐赠的上市公司为样本，实证研究发现：民营企业的慈善捐赠水平显著高于国有企业；选择高质量审计师有助于增强产权性质与慈善捐赠二者之间的关系，该结论在控制了自选择问题后仍然成立；此外，按照产品类型将企业划分为产品直接与消费者接触的企业和不直接与消费者接触的企业后，产品与消费者直接接触的民营企业倾向于捐赠更多的金额。本文的研究结果表明，高质量审计和产品与消费者直接接触均有助于敦促民营企业积极履行慈善捐赠的社会责任；本文的发现为监管部门更好地理解企业捐赠行为动机，并通过引导企业完善治理结构、选择高质量审计师来促进其社会责任的履行提供了可供参考的经验证据。

英文摘要：

Using the data of charity donations from 2007 to 2013, the paper found that charitable donations of pri- vate enterprises are significantly higher than that of state-owned enterprises. And second, enterprises that choose the Big Four and domestic Big Ten can significantly influence the relation between property rights and charitable dona- tions. Such an association still stands even with controls in self-selections. According to product type, enterprises are divided into two parts. One is those whose products reach consumers directly and the other is those whose products are not directly in contact with the consumers. Private enterprises contacting with consumers directly tend to have more donations. In conclusion, high quality auditors and products directly contacted with consumers help urge pri- vate enterprises actively fulfill the social responsibility of the charitable donations. Also current discovery helps regu- lators better nderstand the motivation of charitable donations guide enterprises to improve the governance structure and choose high quality auditors so that it can carry out the social responsibilities in an even better fashion.