Corporate reinvestment 、 guarantee 、 making loan 、 donation are regarded as sub-rules of principle of capital maintenance. 公司转投资、保证、借贷与捐赠行为,为传统公司资本维持原则之下的子规则。
As an effective way to redistribute the national income, the donation behavior can improve the social welfare level and is helpful for forming of the social capital. 捐赠者的捐赠行为是国民收入再分配的有效形式、改善社会经济福利水平的有效措施和形成社会资本的重要途径。
Theoretically, corporate daily donation is a persistent investment, through setting up the enterprise image, getting the loyalty of customer, increasing enterprise social capital, improving the enterprise competition environment, to achieve the purpose of promoting enterprise financial performance. 理论上,企业日常性捐赠是一种持久性投资,通过树立企业形象、获得消费者忠诚、增加企业社会资本、改善企业竞争环境,实现提升企业财务绩效的目的。