东北大学学报（社会科学版）

东北大学学报（社会科学版） ›› 2012, Vol. 14 ›› Issue (4): 339-344.DOI: -

• 政治与公共管理研究 • 上一篇    下一篇

家庭收支对居民慈善捐赠影响的实证分析以辽宁省数据为例

张进美，刘武，林良池   

  1. (东北大学文法学院，辽宁沈阳110819)
  • 收稿日期:2011-12-20 修回日期:2011-12-20 出版日期:2012-07-25 发布日期:2015-11-10
  • 通讯作者: 张进美
  • 作者简介:张进美(1982-)，女，山东潍坊人，东北大学博士研究生，主要从事社会救助与社会调查研究;刘武(1951-)，男，辽宁丹东人，东北大学教授，主要从事社会保障理论与社会调查研究。
  • 基金资助:
    辽宁省社会科学规划基金资助项目(L08BSH012)。

An Empirical Analysis of Household Income and Expenditure Influencing Residents Charitable GivingA Case of Liaoning Province

ZHANG Jin-mei， LIU Wu， LIN Liang-chi   

  1. (School of Humanities & Law， Northeastern University， Shenyang 110819， China)
  • Received:2011-12-20 Revised:2011-12-20 Online:2012-07-25 Published:2015-11-10
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摘要： 借助计算机辅助调查(CATI)从辽宁省14个城市中获取1199份有效样本，运用SPSS 17.0对数据进行描述性统计和回归分析以探索家庭收支对居民慈善捐赠的影响。研究发现:家庭收入和支出对慈善捐赠均有显著影响，但收入中仅有工资收入对捐赠影响显著，而支出中对慈善捐赠有显著影响的依次为人情随礼、个人所得税支出、文化娱乐支出及赡养支出。提出了促进居民慈善捐赠的建议:提高居民经济收入，鼓励高收入群体捐赠;加强税收减免法规宣传，提高慈善捐赠的税收优惠比例;引导居民从人情随礼走向“爱心之路”。

关键词: 家庭收入, 家庭支出, 慈善捐赠

Abstract: By applying Computer Assisted Telephone Interviewing System (CATI) to randomly reach 1199 residents from 14 cities in Liaoning Province， this study made a descriptive statistics and a regression analysis by means of SPSS 17.0 with an aim to exploring how residents charitable giving was impacted by the household income and expenditure. It was found that charitable giving was impacted greatly by residents household income and expenditure， but there was only the salary of household income influencing residents charitable giving significantly. Moreover， the variables of household expenditure significantly impacting residents charitable giving were cash gift， personal income tax， expense in cultural entertainment， and alimony. Finally， some recommendations were made to promote residents charitable giving—increasing income and encouraging high-income groups to donate; publicizing the laws and regulations of tax reduction and increasing the proportion of tax break to encourage peoples donation; and directing residents from giving cash gifts to doing charitable work.

Key words: household income, household expenditure, charitable giving

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