随着企业社会责任观念引入我国，慈善捐赠作为社会责任的一个重要组成部分，被越来越多的企业所关注。我国上市公司慈善捐赠的水平如何？慈善捐赠对企业绩效有什么影响？其对上市公司绩效的影响有何差异？为了探究以上问题，本文以我国上市公司 慈善捐赠及对其绩效的影响研究为题，同时分别以国有和民营上市公司为研究样本展开研究。 本文的研究内容主要包括两个部分。第一部分是理论研究部分。本文首先运用文献分析方法，对国内外有关慈善捐赠与企业绩效的文献进行了梳理和评述；然后分析了我国上市公司慈善捐赠的现状，从捐赠动机、捐赠内容和三个角度，描述了我国上市公司 的慈善捐赠概况；最后就慈善捐赠对企业绩效影响的相关理论进行了较全面地阐述。第二部分是实证研究部分。为了探究慈善捐赠和企业绩效之间的相关性和影响程度，以及国有企业和民营企业慈善捐赠对企业绩效的影响差异，本文通过建立回归模型，运用统计分析软件对2010年至2012年沪市A股上市公司的数据进行回归分析。 通过回归分析发现，我国上市公司的慈善捐赠与其财务绩效和市场绩效是正相关的，而且影响是显著的。通过国有上市公司和民营上市公司的分组讨论发现，国有上市公司慈善捐赠对其绩效有显著的正向影响，而民营上市公司慈善捐赠对其绩效的正向影响并不显著。本文也对我国上市公司以及政府提出一些建议，包括：倡导战略性慈善捐赠；加强慈善捐赠的内部管理；鼓励上市公司参与慈善事业。

With the introduction of the corporate social responsibility concept, charitable donations, as an important part of social responsibility, are concerned by more and more enterprises. What influence do charitable donations make on corporate performance? How is the level of China's listed companies in charitable donations? What is the difference of their impact on corporate performance? To explore these issues, this paper studied the charitable donations of listed companies and its impact on corporate performance, and difference of state-owned and private listed companies, including the following two parts: The first part is theoretical research. Firstly, through the use of literature analysis, this paper reviewed the domestic and foreign literatures on the charitable donations and corporate performance; following this, this paper analyzed charitable donations behavior of Chinese listed companies from donor motivation, content and donated three angles, describing the charitable donations overview of China's listed companies; finally, this paper took a comprehensive overview of the theories of charitable donations impact on business performance. The second part is empirical research. To explore the degree of relevance and impact of charitable donations and corporate performance, as well as different ownership enterprises, the paper built the regression model, used statistical analysis software for regression analysis of the data of Shanghai A-share listed companies from 2010 to 2012. Through the regression analysis, it was found that the charitable giving have had a significant positive effect on the corporate financial performance and market performance. According to the research, state-owned enterprises charitable donations have a significant positive impact on business performance, while private enterprises charitable giving positive impact on business performance is not significant. This paper also put forward some suggestions for Chinese enterprises and government, including: put social responsibility into strategic planning; change understanding, strengthen internal management donation; encourage enterprises to participate in philanthropy.