当代社会公众对企业社会责任,尤其是对慈善捐赠的关注度越来越高,一个企业应该如何进行顺应自身发展利益的慈善成为一门值得研究的学问。中国目前大多数企业的慈善行为仍停留在最初阶段,企业慈善捐赠缺乏明确的目标和系统性,无规划和后续管理,无法达到“名利双收”的效果。而西方国家早已将企业追求利润与慈善行为相结合,进行战略性慈善,发展可持续的经济。著名经济学家迈克尔·波特提出的战略性慈善行为就是在企业发展战略的基础上做企业慈善的规划,形成新的现代企业发展理念,在这种理念引导下,优秀企业会自觉的履行企业社会责任,并将企业捐赠行为与自身发展战略相结合,极大地推动企业将自己担当的经济责任、法律责任、道德责任主动向社会责任过渡,以塑造优秀的企业社会形象赢得企业的可持续发展,以良好的社会口碑和公众形象实现经济收入和自我价值实现的最大化。 At present, the social public in our society pay more and more attention to corporate social responsibility, especially to charity donations. How a business should carry out charitable benefits in accordance with its own development benefits becomes a study worthy of study. Most charities of enterprises in China still remain in the initial stage. The charitable donations of enterprises lack clear objectives, systematic planning and follow-up management and can not achieve the effect of “fame and fortune.” The western countries have long been the pursuit of corporate profits and charitable behavior, the strategic charity, the development of sustainable economy. The famous philanthropist Michael Porter’s strategic philanthropy is based on the enterprise development strategy to do corporate charity planning, the formation of a new concept of modern enterprise development, under the guidance of this concept, outstanding enterprises will consciously fulfill their business Social responsibility and corporate donation behavior and its own development strategy combined to greatly promote their own economic responsibility, legal responsibility, moral responsibility to the social responsibility of the initiative to create a good corporate social image to win the sustainable development of enterprises , With a good social reputation and public image to achieve the maximization of economic income and self-realization.