摘要
Abstract
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.关键词
成本收益/企业慈善捐赠/经济人Key words
cost-benefit analysis/corporate charitable donation/economic man分类
管理科学
