Abstract：Taking private enterprises listed in China’s capital market as the research sample, this study constructs a database of enterprise “CPC’s party building into Articles of Association” and examines the influence of “CPC’s party building into Articles of Association” on the charitable donation behavior of private enterprises. The results show that：firstly, “CPC’s party building into Articles of Association” promotes the charitable donation behavior of private enterprises. Secondly, the positive effect of “CPC’s party building into Articles of Association” on the charitable donation behavior of private enterprises is more pronounced when state-owned shareholders have less participation in corporate governance. Thirdly, the positive effect is more pronounced for entrepreneurs without party membership and military experience, and for firms that were not restricted from state-owned enterprises. Finally, the positive effect is more pronounced for firms under relatively weak external governance mechanisms.
修宗峰，赵雨馨，殷敬伟. “党建入章”对民营企业慈善捐赠的影响研究[J]. 管理学报, 2023, 20(7): 958-.
XIU Zongfeng，ZHAO Yuxin，YIN Jingwei. Research on the Effect of “CPC’s Party Building into Articles of Association”on Charitable Donation of Private Enterprises. Chinese Journal of Management, 2023, 20(7): 958-.
