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近年来对企业捐赠行为的动机考察越来越成为人们感兴趣的课题。其中,企业基于自利动机而进行捐赠一直是经济学家愿意理解和接受,并一再来证实的观点;而对于这其中是否存在利他动机持有争议,也缺乏实证证据。本文基于全国12个城市1 268家企业的调查数据,运用Probit和Tobit模型,在控制住自利动机影响企业捐赠的渠道后,估计了利他动机对企业捐赠行为的影响。估计结果表明,我们有显著的证据可以认为企业的捐赠行为背后有利他动机在起作用。
In recent years, the investigation of the motivation of corporate donation behavior has become an issue of increasing interest. Among them, corporate donations based on self-interest motives have always been economists willing to understand and accept, and have repeatedly confirmed the point of view; and there is no empirical evidence as to whether there is an altruistic motive for this. Based on the survey data of 1 268 companies in 12 cities across the country, this paper uses the Probit and Tobit models to estimate the impact of altruistic motives on corporate donation behaviors after controlling the channels through which self-interest motivations affect corporate donations. The estimation results show that we have significant evidence that the corporate motive behind the donation activity is at work.