INTRODUCTION
Research Issues and Research Gaps
Corporate philanthropy in Western countries began in Britain in the late 19th century and developed rapidly in the mid-20th century. According to data from the year 2007, the total amount of corporate charitable donations in the United States was $300 billion (Vlachos, Tsamakos, Vrechopoulos, & Avramidis, 2009).
Research Purpose and Research Questions
Corporate Executives and Corporate Social Responsibility
As the highest form of corporate social responsibility, corporate charitable donations are often inseparable from individual entrepreneurs. The behavioral characteristics of a company's manager have a significant impact on corporate charitable donations (Du & Feng, 2012; Gao, He, and Li 2011).
Significance of the Research
Therefore, the development of philanthropy cannot be separated from the support and guarantee of national institutional policies (Jun Wang, 2017). They generally do not link corporate charitable giving to the company's long-term development.
Contributions of this Research
For example, it is imperative to comprehensively improve the charity tax system so that the charity tax laws are properly implemented in order to encourage corporate charitable donations and promote the development of Chinese charity.
Chapter Summary
The purpose of corporate charitable donations is to achieve economic purposes that help the development of the company. Some of the interviewees in this study are recommended by entrepreneurs familiar to the researcher.
LITERATURE REVIEW
The Overall Concept of Philanthropy and its Significance
Therefore, there are several cultural factors in the connotation and extension of charity culture (Xu & Xie, 2014). Charity culture in the narrow sense refers to the first meaning, namely people's concept of charity.
Comparison between “Western philanthropy” and “Chinese Philanthropy”
For example, improving the internal governance mechanism of the company can effectively alleviate the problem of the trustee agency of corporate charitable donations. Some companies donate through charitable organizations, and the level of trustworthiness of charitable organizations will affect the enthusiasm of corporate charitable donations (Min & Yi 2016).
Summary of Research Trends of Enterprise Philanthropy at Home and abroad
This study is the first of its kind, and also one of the novelties of the paper. During the study, the researcher will determine the unit of the sample according to the principle of convenience. Conduct continuous analytical induction and comparison of interview data from entrepreneurs eager for philanthropy.
In light of the disaster, many Chinese entrepreneurs have once again assumed important social responsibility. Almost all of the Y-type entrepreneurs interviewed in this study participated in the charitable giving team.
RESEARCH METHODOLOGY
Similarities between Qualitative Research and this Research
Qualitative research is an activity that obtains an explanatory insight into the behavior and meaning structure of the subjects interacting with the subjects under natural conditions, by taking the researcher as a research instrument and applying a variety of data collection methods (interviews, observations, and physical analysis) to conduct an in-depth holistic investigation of the research phenomenon to draw conclusions and theories. Its specific purpose is to delve into the specific characteristics or behaviors of the subjects and further investigate their causes. 34;Wei Shu Cui Guang Zhuan" says: "tolerance and charity, not determined by foreign objects, advancing and retreating with ups and downs, self-sufficiency." This means that a generous, sincere and good-hearted person, a very indifferent person has a view of the gains and losses of worldly possessions, and regards honor and wealth as floating clouds.
Therefore, entrepreneurs eager for charitable giving strive for spiritual enrichment rather than mere reputation and wealth. In order to study the impact of entrepreneurs' philanthropic "original intentions" on the development of enterprises, we must first study how the philanthropic "original intentions" of these entrepreneurs who are eager for philanthropy were formed under special national conditions of China.
Issues to be Noted During the Interview: Political and Business Relations
Many of the management staff were former civil servants, and they still have close financial, administrative and personal relationships with the government. If companies can establish a good social relationship with the public, they will find it easier to obtain tangible or intangible political protection from the public. With the support of the government, companies will definitely get double the result with half the effort.
In interviews, many entrepreneurs stated that they "passively" accepted charity requests from the local government, organized public charity activities with the government, and received support and rewards from the government. Some people were not willing to cooperate with the government and joined charities just to spread your charity.
Research Context & Location
Interviewees
China (CPC), their positions in the company, the size of the company and the industry involved, as well as the scale, manner and frequency of their philanthropic activities, etc. Senior Vice President ＞40 years Chairman of CPPRPD Steering Group, member council of COAFFC. One Hundred Outstanding Private Entrepreneurs in 40 Years of Reform and Opening Up, Excellent SCC Builder of the Fifth NPSE.
He is the leader of the group and provides timely help to the needy from all over the country from time to time; there are different ways to donate, including donations in kind and money. He holds a large-scale charity event in Luoyang every year to bring all employees and people from all sessions of the company to travel.
Data Collection Process and Research Tools
China (CPC), their positions in the company, the size of the company and the industry involved to get more accurate research. The original data from the face-to-face in-depth interviews contained a total of 185,970 words. Due to the large amount of interview data, only some of the content is intercepted here.
When supporting Wuhan, due to the safety of the disinfectant, it was necessary to find some professionals to help. An analysis of entrepreneurs' characteristics and corporate charitable donation behavior based on the empirical data of Chinese listed companies.
RESEARCH RESULTS
Answers to Research Questions
From the analysis of the main axis coding, we know that the main categories of Y-type entrepreneurs include the “good influence of charity on the company” and the “good influence of charity on the individual”. By continuously combining the data, we can finally know that Y-type entrepreneurs have reaped “profit from good deeds” while participating in charitable activities, that is, entrepreneurs have charity. The original intention has promoted the development of the company. . It is precisely the belief in charity that strengthens the positive charitable behavior of Y-type entrepreneurs;
The summary table of the three-level coding is too long (24 pages) and is omitted here. After doing charity work, I got a position in the district government, the company's three buildings were named by the government, and I was a legal entity.
Theoretical Saturation
Given the current situation in the country, on the one hand, although the government recognizes the important role of corporate philanthropy in promoting Regarding the "compulsory voluntary" donations of entrepreneurs under .. the government's "administrative fundraising" and "public welfare assessment", the government should consider what caused the entrepreneur's reluctance to donate. It is noticeable that they have a too narrow understanding of the various forms of charity and are not aware of the role of charitable donations by companies in promoting the development of companies.
This study explores the reasons behind the formation of the entrepreneur's "original charitable intention" and its impact on corporate development under China's special national conditions. An Empirical Analysis of the Impact of Corporate Income Tax Policies on Corporate Charitable Donations: A Case Study of 662 Companies Listed in China's A-Share Transactions in 2014.
DISCUSSION AND CONCLUSIONS
Overview
This research uses the qualitative research method to explore how entrepreneurs' "original charitable purposes" are formed under China's special national conditions and how their "original charitable purposes" promote corporate development. These three attributes facilitate the formation of their philanthropic beliefs and also distinguish them from type N entrepreneurs. Further research reveals that the source of entrepreneurs' “original aspiration” for charity is their charitable belief, while they adhere to the original aspiration. of charity, profit.
Finally, this study conducted a questionnaire survey with 27 entrepreneurial assistants and semi-structured interviews with eight entrepreneurs. Overall, this study examines the influence of entrepreneurs' "initial charitable aspirations" on company development from a new perspective, focusing on the formation of new theories and the guiding significance of social practice, with the aim of contributing to the development of corporate philanthropy.
Discussion of Research Results
The third stage is to develop the story by constantly combing through the category to discover the problems that will be discussed in this research. Therefore, the results of the tri-level coding show that the combination of the first three attributes inspired their “original purpose” of charity. In contrast, Y-type entrepreneurs have the original purpose of charity, which can determine the development of the company more, and it is adapted to the laws of social development and meets the needs of the development of the company.
It mainly includes the participant observation of the researcher after the interview, the information feedback to the interviewee and the questionnaire survey by the interviewee's assistant to observe, interpret and compare data from multiple angles or positions to test the reliability and validity of this. examination. Therefore, it can be said that this research basically ensures the research's internal validity, external validity, credibility and objectivity from different angles, realizes the theoretical test and answers the purpose and questions of this research.
Limitations of this Study
In the future, research is expected to make more use of case tracking and large-scale questionnaire surveys, based on large data samples, to contribute to the improvement of this research. The first two of these, especially in the healthcare product industry, can easily be confused as "scams" "stuff with no real value." Therefore, some entrepreneurs in the industry reject charity acts because they fear that others will misunderstand the high-profile charity as a "show".
It can be said that some entrepreneurs intend to do some charitable activities, but due to the influence of public opinion, they do not put it into practice in the end. The classification of N-type entrepreneurs still needs to be refined and expanded in the future to achieve a more comprehensive coverage.
Suggestions to National Government Agencies and Enterprises
Therefore, the author will make suggestions to the government and industry respectively on the two aspects of previous literature and the results of this study. The government must also strengthen social supervision and guide public opinion appropriately. Despite public misgivings, the government's primary role should be surveillance and investigation, rather than "protecting each other."
If companies provide them with these necessary materials, the government should evaluate the donations in kind. In the conclusions of this research, philanthropic beliefs encourage entrepreneurs to shape their original intentions of charity and ultimately promote the development of enterprises.
Suggestions for Future Researchers
Female executives, power intensity and corporate charitable giving - based on an empirical study of private listed companies in my country. An Empirical Study on the Market Impact of Corporate Charitable Donations - Taking Earthquake Charitable Donations as an Example. A meta-analysis and reorientation of research on the relationship between corporate social and financial performance.
Corporate Charitable Donations and Financial Performance: An Empirical Study Based on China's Real Estate Industry. The impact of corporate charitable donations on consumers' brand attitudes. An investigation into the moderating effects of matching and affinity.
