笔者通过分析文献资料和实证研究,发现企业捐赠者的经营状况、对慈善的理解,以及政府的引导、慈善体制是否完善是影响企业捐赠意愿的关键。要想提升小微企业主的捐赠意愿,应从完善慈善捐赠制度、培养慈善捐赠意识、加强政府引导等方面,结合小微企业的实际情况开展工作。 By analyzing the literature and empirical research, the author finds out that the business donors ’business conditions, the understanding of charity, and the guidance of the government and the improvement of the charity system are the keys to the enterprises’ willingness to donate. In order to enhance the willingness to donate small and micro business owners, we should work from the aspects of improving the charity donation system, cultivating awareness of charitable donations, and strengthening government guidance. We should work in light of the actual conditions of small and micro enterprises.