随着我国社会公益事业的发展,越来越多的本土企业开始参与慈善活动,出现了各种形式的企业捐赠。但由于我国的社会公益事业正处于起步阶段,企业的公益行为显现出了一定的问题和不足。促进企业公益行为理性发展对于完善我国的社会公益事业无疑有着不可估量的重要意义。 With the development of social welfare undertakings in our country, more and more local enterprises have begun to participate in charity activities and various forms of corporate donations have emerged. However, as China’s social welfare is in its infancy, the public welfare behavior of enterprises shows some problems and shortcomings. To promote the rational development of corporate public welfare behavior is undoubtedly of great significance for improving our public welfare undertakings.