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1、ABSTRACTInrecentyears,moreandmoreentrepreneursareveryfocusedonthecharacterizationoftheircommunity.Incommittingtocorporatesocialresponsibilityandphilanthropiccareer,theyalsohavemadegreatprogress.Asanimportantpartofbusinessideas,andalsoasanimportantmeasureofprivateenterprisestocreateabeneficialso
2、cialandpoliticalenvironmentfortheeconomicdevelopment,thecorporatecharitablegivinghasbecomeacommonsocialbehaviorgradually.Inchina,charitabledonation,as“thethirddistribution”ofthenationalincome,isakindofwillingbehavior.Sotheroleitplaysismuchmoreimportantthanthemarketandgovernmentregulation.Basedo
3、nthis,weneedtoresearchthisbehaviorindepth.Thiswillbehelptofurtherunderstandtheeffectofcharitabledonationontheenterprises,andpromotethesustainabledevelopmentofprivatelistedcompanies.Inthispaper,wetaketheprivatelistingenterprisesasresearchobjecttodiscusstherelevanceofcharitabledonationsandcorpora
4、tefinancialperformance.Throughcollectingandsummarizingtherelatedliteratureonphilanthropyandcorporatefinancialperformance,aswellastrackingthecutting-edgedynamic,wetestedtherelevanceofthemfromtheperspectiveofcorporatelifecycle.Themainresearchworkandcontentofthispaperarefocusedontwohands.Ononehand
5、,basedonthestakeholdertheory,agencytheory,andthelifecycletheory,wesystematicdescripttheimpactofcorporatecharitabledonationsonfinancialperformanceandproposedaseriesofhypothesiswithsomefactors.Ontheotherhand,inthispaper,weprovideddetailedandcomprehensivedataforempiricalresearchthroughannualcorpor
6、atereports,corporatesocialresponsibilityreport(CSR),GTAdatabaseandsoon.Then,wetestedthehypothesesweproposedandthemeasurementmodelweestablishedbyExcel2007andEVIEWS6.0.Overall,theresearchofcharitablegivinginourcountryisnotmatureenough.Therefore,tofindoutthefactorseffectingcorporatelifecycleandthe
7、corporatecharitabledonationsmechanismindifferentwaysareourfutureresearchdirection,andtheyareworthyoffurtherstudy.Keywords:privateenterprises;charitabledonation;financialperformance;corporatelifecycleII目录摘要.........................
