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China is in building a socialist harmonious society’s great period. Corporation plays an important role in the undertaking social responsibility and building a harmonious society. Philanthropy donation is an important way to fulfill corporate social responsibility. The study of corporation donation is actively carrying out in China currently, which is the theoretical and practical significance. It can enrich the research of the donation theory and social responsibility theory, provide theoretical guidance for Chinese corporate donation behavior, help to strengthen the corporate management, encourage the development of corporate donation to public welfare, and guide corporate donation practice, as well as provide reference for relevant government departments.The paper uses literature, social survey, statistic and game analysis methods to study Chinese corporate donation behavior problem. Chinese corporation is as the study’s object, and donation is as the study’s content, on the basis of generalizing the study on corporate donation at home and abroad, the paper analyzes the principle of corporate donation by making the use of corporate social responsibility theory, utility theory, game theory.Through the investigation of Qingdao’s corporation, the paper analyzes the characteristics of Qingdao’s corporation donation, discriminates the influenced factor of Chinese corporate donation, using of logistic regression and principal component analysis, master the law of the operation of corporate donation, and build the model of the decision-making and the evaluation of it. Seven factors are found, the management philosophy of corporation, the academic degree of decision-maker, the corporation charitable culture, the rate of corporation’s asset and liability, the attitude for corporate donation from government, the tax deductible policy, and the social influence from the recipient organization. These influenced factors play a significant role in the corporation donation decision-making .the social impact of the recipient organization is the largest one. Through the principal component analyzing, the paper acquire seven factors of the corporate donation, namely, recognition need, environmental need, the quality of decision-maker, profit-driven need, economic factor, cost factor and system factor.On the basis of study above-mentioned, the paper proposes the strategy about the development of Chinese corporate donation. The development of the Chinese corporate donation career will be promoted from three aspects, selecting a rational mode of donation, playing the governmental leading role and strengthening the capacity of the donation principal.
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