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通过将地方政府的财政压力特征、政企关系与财政压力特征的交互影响引入企业的捐赠模型,从地方政府的财政收支特征角度解释了企业捐赠行为背后存在的政治因素。研究发现:在地方政府的财政压力比较大(即征收努力程度高、公共支出水平低)的地区,企业的捐赠行为比较活跃;国有产权减弱了地方政府财政压力对企业捐赠的影响;政治关联使得企业对所在地地方政府的财政压力更加敏感。因此,需要强化公益性组织的独立性,引导个人捐赠,降低地方政府和整个社会对企业捐赠的依赖程度。
By introducing the local government’s fiscal pressure, the interaction between government and enterprise and the fiscal pressure, this paper introduces the donation model of enterprises and explains the political factors behind the corporate donation from the perspective of the fiscal revenue and expenditure characteristics of local governments. The findings are as follows: In the regions where the fiscal pressure of local governments is relatively large (that is, the level of efforts is high, and the level of public expenditure is low), enterprises donate more actively; the state-owned property rights weaken the influence of local governments’ financial pressure on corporate donations; Firms are more sensitive to the fiscal pressure on the local government. Therefore, it is necessary to strengthen the independence of nonprofit organizations, to guide individuals to donate, and to reduce the dependence of local governments and society as a whole on corporate donations.