A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view

Abstract

This paper selects share listed companies from Shenzhen and Shanghai Stock Exchanges as research samples, through linear regression model by SPSS, to analyze the impact of differentiation in ownership on corporate social responsibility from two aspects: welfare donation and tax avoidance motivation. From research, this paper finds out that compared with the state-owned corporate, the private corporation has a higher welfare donation, and tax avoidance effect is also more significant. Keywords—Property of ownership; Corporate social responsibility; Welfare donation; Tax avoidance