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文章通过梳理国内外企业捐赠的研究文献,认为企业捐赠是企业内生性需求,企业财务管理状况是影响企业捐赠的重要因素,并提出构建企业捐赠的财务保障机制是未来研究重点的观点。
By reviewing the research literature donated by domestic and foreign enterprises, the article thinks that corporate donation is an endogenous demand of enterprises, and financial management status of enterprises is an important factor that affects corporate donations. It also points out that establishing a financial guarantee mechanism for corporate donations is the key point of future research.