中文摘要：

近年来，针对灾害事件的企业慈善行为研究是企业社会责任研究的热点问题。文章主要探讨在中国背景下，不同来源国（地区）的企业针对灾害事件的慈善捐助在数量上有无差异，以及国内企业的慈善捐助数量是否受企业财务状况的约束。通过研究收集到的283家国内企业和428家外资企业在5·12汶川地震后的捐助数据，结果发现：（1）不同来源国（地区）的企业在5·12地震后的捐助水平并无明显差异；（2）国内企业的捐助数量主要受到企业规模而非企业利润（ROA）的影响。

英文摘要：

In recent years,the study on corporate philanthropy response to disaster has been a hot issue of the corporate social responsibility. This article is to explore whether is there difference in extent of giving among different enterprises of countries （regions）, as well as whether the positive relation between corporate philanthropic giving of and firm profitability still hold in the case of domestic enterprises response to catastrophic event. Based on a sample of 283 domestic and 428 aboard enterprises,the authors find that（ 1） there is no difference in the extent of corporate contributions following 5/12 among different countries （regions）; （2）the degree of giving of domestic enterprises is positively and significantly associated with firm size（income）, not profitability. Finally, the conclusion,implication and suggestion for the future research are discussed.