近年来，企业社会责任的理论和实践正成为我国社会关注的焦点。作为企业承担社会责任的主要方式，企业慈善捐赠行为得到越来越多的关注。企业捐赠在国外有着很长的发展历史，理论上一直受到国外经济学界的高度关注，实践上很多国外公司成立“基金会”来专门负责企业慈善事务，并形成了一整套完整的企业慈善管理理念和制度。然而在国内，由于我国企业慈善捐赠正处于发展阶段，关于企业慈善捐赠的研究有待深入，本文以企业捐赠作为研究对象，具有重要的理论与实践意义。 本文在对国内外研究近况进行了梳理和总结，并就中外企业慈善捐赠行为进行了比较。在回顾中外企业捐赠思想和发展历程的基础上，通过对比中外企业现阶段的慈善捐赠行为，认为中国企业慈善捐赠存在的问题在于捐赠支出规模小，组织制度不完善，中外宗教文化和历史传统的差异，经济发展阶段的差距，外部制度环境和政策支持的不同造成中外企业在捐赠规模、捐赠动机和捐赠决策机制等方面的不同。 公司慈善捐赠影响因素国外研究较为普遍，但国内尚缺乏深入在实证研究。本文以中国上市公司为样本，从公司税前利润、公司规模、公司董事会规模和公司实际控制人类型等方面，分析公司特征和治理结构对公司慈善捐赠支出的影响，对样本数据进行多元线性回归分析。实证研究结果表明，公司滞后一期税前利润与公司慈善捐赠支出显著正相关，公司规模与公司慈善捐赠支出显著正相关，公司董事会规模与公司慈善捐赠支出呈不显著正相关，非国有控股公司比国有控股公司更倾向于慈善捐赠。 基于中外企业慈善捐赠比较结果和实证研究结果，文章从提高企业捐赠意识、减少企业慈善捐赠成本和完善企业捐赠决策机制等方面对我国企业慈善捐赠发展提出相关的政策建议，这对鼓励企业积极履行企业社会责任具有重要意义。

Both the theory and practice of Corporate Social Responsibility (CSR)are becoming the focus of our country in recent years. Corporate philanthropy gets more and more concerns as the main way that companies assume CSR. Corporate philanthropy has a long histroy in foreign counties. Foreign economists pay attention to the throey research in corporate philanthropy. Many foreign companies have established “foundation” for being responsible for charitable affairs, and have formed the full system of corporate philanthropy management. But in our country, because corporate philanthropy has not developed for a long time, research of corporate philanthropy needs to be deepened. The paper regards corporate philanthropy as research objective, which has important theory and practice significance. The paper summarizes the recent research on corporate philanthropy, and compares the behavior of corporate philanthropy both at home and abroad. On the base of reviewing the charitable ideology and the development of Chinese coroprations and foreign corporations, we find that there are many problems about China corporate philanthropy. The expenditure of Chinese corporations is less than foreign corporations. The organization system of China corporate philanthropy is not completed. Chinese corporation and foreign corporation are different from donation size, donation motivation and decision-making mechanism. Differences between Chinese and foreign religion, history and culture, the different stages of economic development and the external institutional environment and policy, which cause the discrepancy between China corporate philanthropy and foreign corporate philanthropy. There are many research on affect factors about corporate philanthropy abroad, but it lacks of empirical test at home. The paper qutes listed companies as examples. The research gives the experimental analyzes from firm characteristics and governace structure such as corporate pre-tax profits, coporate size, board size and The actual controller type. Results show the correlation of corporate pre-tax profits is positively correlated with corporate philanthropy; coporate size is is positively correlated with corporate philanthropy; board size and corporate philanthropy is not definite; non-state-owned corporation are more inclined to corporate philanthropy than state-owned corporation. According to the above conclusion, the paper promote several suggestions to improve further proposes such as: increase the donation awareness of corporation, reduce costs of donation and improve the decision-making mechanism of corporate philanthropy.