Discussion on Corporate Charitable Donation Behavior Based on Cost-Benefit Analysis

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.