企业捐赠是社会责任的一种重要表现,随着512地震后的社会各界捐赠涌现,企业捐赠也成了一个热门话题,企业捐赠在履行了自身社会责任的同时,也可以正向影响企业的财务绩效,这已经得到了很多学者实证研究的证明。 Corporate donations are an important manifestation of social responsibility. With the emergence of donations from all walks of life after the 512 quake, corporate donations have also become a hot topic. Corporate donations, while fulfilling their own social responsibilities, can also positively affect corporate finance Performance, which has been proved by many scholars empirical research.