第三次分配视角下企业慈善责任的新路径

Recent policy discussions in China have highlighted “common prosperity” as a key objective of socio-economic development and an important feature of China’s modernization process. Achieving this goal requires a people-centered development approach and the promotion of shared prosperity through high-quality economic growth. Enterprises, as fundamental units of economic and social activity and a major source of government tax revenue, play a critical role in advancing this objective. As integral components of society, firms possess managerial capabilities, specialized knowledge, and financial resources that enable them to contribute to addressing social challenges. Moreover, as beneficiaries of economic development, enterprises are expected to contribute to society through appropriate channels and mechanisms. At the same time, corporate engagement in philanthropic and social responsibility activities requires effective strategies and well-designed approaches. Consequently, an important issue in the current period is how enterprises can adopt innovative approaches to contribute to society, create shared value, and promote substantive progress toward more inclusive and broadly shared economic prosperity.