台湾农业探索
檯灣農業探索
태만농업탐색
TAIWAN AGRICULTURAL RESEARCH
2012年
4期
49-52
,共4页
成本收益%企业慈善捐赠%经济人
成本收益%企業慈善捐贈%經濟人
성본수익%기업자선연증%경제인
cost-benefit analysis%corporate charitable donation%economic man
从显性成本、隐性成本、直接收益和间接收益等方面阐述了企业捐赠的成本和收益，进而分析企业捐赠模式和领域的选择，最后从企业贯彻“企业公民”理念、慈善机构提高社会公信力和透明度，以及公众应对企业捐赠给予信任宽容的态度等方面，提出促进企业慈善捐赠健康发展的思路。
從顯性成本、隱性成本、直接收益和間接收益等方麵闡述瞭企業捐贈的成本和收益，進而分析企業捐贈模式和領域的選擇，最後從企業貫徹“企業公民”理唸、慈善機構提高社會公信力和透明度，以及公衆應對企業捐贈給予信任寬容的態度等方麵，提齣促進企業慈善捐贈健康髮展的思路。
종현성성본、은성성본、직접수익화간접수익등방면천술료기업연증적성본화수익，진이분석기업연증모식화영역적선택，최후종기업관철“기업공민”이념、자선궤구제고사회공신력화투명도，이급공음응대기업연증급여신임관용적태도등방면，제출촉진기업자선연증건강발전적사로。
The costs and benefits of corporate donation were described from explicit costs, implicit cost, direct benefits and indirect benefits. And the models and domains of corporate donation were analyzed. Last, the suggestions promoting development of corporate charitable donation were put forward from these aspects, e.g. enterprises should carry out the idea of corporate citizenship, charity entities should enhance their social accountability and transparency, and the public be liberal of enterprises' donation behaviors.
