CAJ | 학술논문

随着贫富差距的逐渐拉大和自然灾害的频繁发生，企业在社会慈善方面的重要性日益突出，企业慈善行为主要基于经济利益、社会责任和政治目的三个方面的动机，但当前我国企业慈善意识不足，企业慈善行为的组织体系及相关法律制度、激励制度不健全，需要企业、政府、公益机构多方协作，通过转变企业自身观念、强化企业慈善战略管理，发挥政府的支持作用，大力发展民间慈善组织，利用媒体资源引导社会舆论，培育慈善文化等措施鼓励引导企业慈善行为。
수착빈부차거적축점랍대화자연재해적빈번발생，기업재사회자선방면적중요성일익돌출，기업자선행위주요기우경제이익、사회책임화정치목적삼개방면적동궤，단당전아국기업자선의식불족，기업자선행위적조직체계급상관법률제도、격려제도불건전，수요기업、정부、공익궤구다방협작，통과전변기업자신관념、강화기업자선전략관리，발휘정부적지지작용，대력발전민간자선조직，이용매체자원인도사회여론，배육자선문화등조시고려인도기업자선행위。
Enterprises＇ charity is mainly based on the motivation of economic interests, social responsi- bility and political objective three aspects, but currently the enterprise is lacking in philanthropy conscious- ness, enterprises＇ charity organization system and the relevant legal system, incentive system are not per- fect, which need the government, enterprises, public institutions＂ cooperation. Through the transforma- tion of enterprise self concept, strengthen the strategic philanthropy management, support of government action, vigorously develop non-governmental charity organization, use of media resources to guide public opinion, to cultivate philanthropic culture, we can encourage and guide the corporate philanthropy.