CAJ | 학술논문

企业慈善对调节贫富差距、缓和社会矛盾具有特殊意义。目前，学术界对企业慈善动机问题的研究，有三个视角值得持续关注：第一，经济理性的工具主义慈善视角在企业是否应当承担社会责任的争论中发展起来，提出了企业利润最大化前提下企业慈善与企业经营融合、互补的战略，跳出了传统“二元”的分析观点；第二，社会契约视角从利益相关者的诉求出发，为企业经营注入了商业道德和集体责任；第三，社会同构理论认为制度性压力和本地社区对企业慈善捐赠的关注，驱动企业导向一致性行动。在企业慈善备受关注又饱受争议的背景下，运用多层分析模型，有助于综合解析企业在宏观、中观与微观三个层面的慈善角色、动机来源与行动特征，对激发企业慈善行为、构建和谐社会将起到积极作用。
기업자선대조절빈부차거、완화사회모순구유특수의의。목전，학술계대기업자선동궤문제적연구，유삼개시각치득지속관주：제일，경제이성적공구주의자선시각재기업시부응당승담사회책임적쟁론중발전기래，제출료기업리윤최대화전제하기업자선여기업경영융합、호보적전략，도출료전통“이원”적분석관점；제이，사회계약시각종이익상관자적소구출발，위기업경영주입료상업도덕화집체책임；제삼，사회동구이론인위제도성압력화본지사구대기업자선연증적관주，구동기업도향일치성행동。재기업자선비수관주우포수쟁의적배경하，운용다층분석모형，유조우종합해석기업재굉관、중관여미관삼개층면적자선각색、동궤래원여행동특정，대격발기업자선행위、구건화해사회장기도적겁작용。
Enterprise philanthropy is able to adjust the gap between the rich and the poor. It has a special meaning of easing social contradictions. Nowadays, there are three academic perspectives in the research of enterprise philanthropy, which deserve sustained attention. First, the rational economic perspective, developed in the argument of whether firms have the corporate social responsibility. It puts forward the strategy o{ combining social charity with business, and thus jumps out of the traditional ＂duality of enterprise philanthropy＂. Second, the social contract perspective, which takes the demands of stakeholders into consideration and puts moral and collective actions into business. Third, the social isomorphism theory, which believes that the institutional pressure and the community＇s concerns on charity actions will lead to the consistency of local firms＇ actions. Since enterprise philanthropy is extremely controversial, it is believed that the utilization of the multi-level analysis frame, which helps us get an integrated understanding of the roles firms play in philanthropy, the sources of philanthropist motivation and the characters of charity actions on the macro scale, medium scale and micro scale, may stimulate enterprise charity activities and promote the construction of a harmonious society in a positive way.