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文章从市场化进程的角度入手,探讨了该因素对上市公司慈善捐赠的影响。研究结果表明:市场化进程与企业慈善捐赠正相关;但在贫困地区,市场化进程显著消弱了慈善捐赠水平。进一步对产权性质分组回归结果表明,在发达地区,民营企业较之国有企业,市场化进程对慈善捐赠水平的促进作用更加明显;而在贫困地区,市场化进程对企业慈善捐赠水平均有显著的抑制作用,且对国有企业慈善捐赠的抑制程度更深。
From the perspective of marketization, the article explores the impact of this factor on charitable donations of listed companies. The results show that: the process of marketization is positively related to corporate charitable donations; but in poor areas, the marketization process significantly weakened the level of charitable donations. The further regression on the nature of property rights group shows that in the developed areas, the promotion effect of marketization process on the level of charitable donations is more obvious in private enterprises than in state-owned enterprises. In poor areas, the process of marketization has a significant impact on the level of charitable donations Inhibit the role of state-owned enterprises and charity donations to a greater extent.