在企業社會責任日趨重要之下，企業投入社會公益已是眾所期待。本研究探討策略性公益行爲對企業形象之影響，採網路問卷及實體問卷發放之方式進行調查，並以SAS(Statistical Analysis System)統計軟體進行一般線性模式分析。研究結果發現，就整體效果而言，企業策略性公益行爲對於企業形象有正面提升之效果，其中企業策略性公益行爲之集中投入對於企業形象之提升最爲顯著。而當受測者知覺到企業策略性的投入流行意識較高之公益項目時，會有助於受測者對於企業機構形象之提升。根據以上結論，本研究建議企業在進行公益投入時，應結合企業公益投入資源，選定特定公益投入項目進行集中投入，對於企業形象會有最佳之效果。而在投入議題之選擇上，應選擇流行意識較高之議題，對於企業機構形象會有較佳之效果，並應同時注意以其他策略搭配來強化企業功能與商品形象。

In modern society, corporations are playing a more and more significant role in social responsibility; therefore, their participating in philanthropy activities are already become public expectation. The subject of this research is discussing the influences of corporate image on business strategic philanthropy behavior by adopting online questionnaires and physical questionnaires to survey and using SAS (Statistical Analysis System) software to process the general linear models analysis. The research find for an overall result, business strategic philanthropy behavior has positive effects on enhancing corporate images, especially when corporation concentrates on business strategic philanthropy behavior has the most particular enhancement of corporate image. The research also finds when the questionnaire responsers notice the corporation involving into higher popular philanthropic events; it will help the responsers enhancing the images for those corporations. To conclude, this research recommends the corporations should intensively put the chosen specific philanthropic events, in order to achieve the better result of corporate images. As for the philanthropic events selecting, the corporation should choose the topic whish has higher fashion consciousness, it will lead better effects to enhance corporate images. Furthermore, the corporations should also take notice of other strategies to strengthen their business function and products' images.