家族傳承與慈善關係：性別影響

Family Succession and Philanthropy: The Influence of Gender

張永欣(Yong-Xin Zhang)

指導教授 ： 李建興 ； 張志雄

義守大學/管理學院/財務金融管理學系/碩士(2020年)

摘要

當今對於家族企業的研究主要關注家族企業的代際傳承、企業社會責任、研發投入、政治關聯度等影響。隨著學者們不斷的深入，慈善已成為企業社會責任的重要表現形式，在企業發展過程中有著突出的貢獻。據相關研究報道，中國目前最大的慈善捐贈源於民營企業，占企業捐獻總額的近50%，而中國大陸的民營企業普遍為家族所有的形式，因此對於中國民營企業慈善捐贈的研究，已成為研究中國家族傳承中的重要議題。當前的家族企業慈善雖然是一種企業的組織行為，但會因家族企業CEO個人考量而受到影響，因此研究繼任CEO的個人特徵對企業慈善捐贈的影響也成為研究中的重點。同時家族成員又會因自己的個性特徵以及家族領導人的更替，從而打破家族企業原有的慣例,遭受新的挑戰，以及到來自企業內外的各種壓力。這些會導致慈善捐贈行為複雜演化，且會對企業非經濟目標產生影響。本文研究意在探討家族企業CEO變更（專業經理人、同代家族成員以及第二代家族成員）對家族企業慈善捐贈的影響，以及家族企業繼任CEO的性別對這種影響的仲介效應。本文認為前人的研究大多探討家族企業的組織期望對於家族慈善捐贈行為的影響，基於以往的研究成果，本文將研究的突破點定位於家族企業CEO的變更上，再結合其性別來探討家族傳承對於家族企業慈善捐贈的影響。

關鍵字

家族企業 ； 家族傳承 ； 企業慈善 ； 性別

並列摘要

The current research on family businesses mainly focuses on the influence of intergenerational inheritance, political relevance, corporate social responsibility, and R & D investment in family businesses. With the deepening of research, charity has become the main form of corporate social responsibility and plays an important role in the development of enterprises. Relevant research shows that the largest charitable donation in China currently comes from private enterprises, accounting for nearly 50% of total corporate donations, and private enterprises in mainland China generally adopt family-owned forms. Therefore, the research on family business charitable donations has become a family Important issues in corporate heritage. Although corporate charitable donation is an organizational behavior, it will be affected by the personal wishes of the CEO of the family business. Research on the impact of the personal characteristics of the successor CEO on corporate charity has also become the focus of research. Because of the heterogeneity of the personality characteristics of family members and the replacement of family leaders, it will break the original practice of family businesses and suffer pressure from inside and outside the company. These will lead to the complex evolution of charitable giving behaviors and will have a significant impact on the non-economic goals of the enterprise. The purpose of this study is to explore the impact of family CEO turnover (including professional managers, same-generation family members, and second-generation family members) on the charitable giving behavior of family businesses, and the mediating effect of the gender of the successor CEO of family businesses on this effect. . This paper believes that most previous studies have explored the impact of family business performance on family charitable donation behavior. Based on previous research results, this paper positions the breakthrough point of the research on the replacement choice of the CEO of the family business, and then discusses the family with its gender. The impact of heritage on charitable donations in family businesses.

並列關鍵字

Family firms ； Family succession ； Corporate Philanthropy ； Gender

參考文獻

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