论公司捐赠的法律规制

发布时间：2018-01-15 23:28

本文关键词：论公司捐赠的法律规制　出处：《华中师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：社会的进步和经济的飞速发展,公司的经济实力也在不断增强。公司捐赠行为作为公司财产转移的方式之一,对于企业和市场都有着重大的意义,随着公司的发展,公司也逐渐作为社会公民参与到社会活动中去,公司社会责任也慢慢受到社会关注,变成学术界以及社会活动研究学者所关注的领域。公司捐赠行为是企业承担社会责任的表现,在我们国家遭受重大自然灾害时,企业的慈善捐款有着重要的作用,而一些企业也通过公司的慈善捐赠行为提升了自身形象,帮助政府分担了社会压力。虽然看似是损害了股东的利益,但是却为企业带来了长远的效益,公司形象的提升也会转化为经济效益；受赠者通过公司捐赠得到了物质帮助,对弱势群体也起到了安抚作用,可以说适当的公司捐赠行为不仅不会对股东利益造成损害,甚至还有利于公司的长远利益发展。但由于我国公司法的建立起步晚,而公司飞速发展,立法完善不及时,在实践中也缺乏操作性,造成了公司捐赠的案件一旦发生面临无法可依的现状。我国的法律依据承认了公司捐赠的行为具有合法性,但是法律并没有对公司捐赠的概念和公司捐赠行为的具体制度做出规定,在学术方面对这一行为的讨论并不多,理论上存在着许多的争议,相关的研究文献还较少,这一现状都对公司捐赠行为不利。而公司捐赠对社会的发展起着不可小觑的作用和意义,捐赠主体公司本身也迫切希望有相关的法律来规范公司捐赠行为,以便于公司能更好的在实行捐赠行为时保护自己的合法权益。因此,在公司捐赠行为频繁的今日,公司捐赠也成为一个渐渐引起公众重视的课题。理论的纷争和实践的争议都表明,公司捐赠涉及到公司、股东、社会的利益,必须明确具体的规则和法律地位,只有明确公司捐赠的法律地位,才能够更好的做到有法可依。通过美国、英国、日本的立法对比,我国可借鉴域外相对成熟的法律体系和理论研究来完善自身立法。本文通过对公司捐赠行为涵义、性质的分析,结合对域外立法的考察,最后提出建议,在我国设立专门的部门法,给予公司捐赠法律地位,在立法上将公司捐赠从目的到形式以及主体做出具体规定,对于捐款数额以及款项的来源也要通过法律限定,最后还要完善事后监督等配套法律,希望能让我国的公司捐赠行为走上法律正轨。
[Abstract]:With the progress of society and the rapid development of economy, the economic strength of the company is also increasing. As one of the ways of corporate property transfer, corporate donation is of great significance to both the enterprise and the market. With the development of the company, the company is gradually participating in the social activities as a social citizen, corporate social responsibility is gradually concerned by the society. Corporate donation is the manifestation of corporate social responsibility, when our country suffers from major natural disasters. Corporate philanthropy plays an important role, and some companies have helped the government share social pressure by raising their image through corporate philanthropy, although it seems to hurt shareholders' interests. However, it has brought long-term benefits to enterprises, and the promotion of corporate image will also be translated into economic benefits; The grantee gets the material help through the company donation, has also played the appeasement function to the vulnerable group, may say the appropriate company donation behavior not only will not cause harm to the shareholder interest. It is even conducive to the long-term development of the company, but due to the establishment of the company law in China started late, and the rapid development of the company, legislation is not perfect in time, in practice is also lack of operability. As a result, once the case of corporate donation is faced with the status quo that can not be followed. The legal basis of our country has recognized the legality of the act of corporate donation. However, the law does not provide for the concept of corporate donation and the specific system of corporate donation. There is not much academic discussion on this behavior, and there are many disputes in theory. The relative research literature is still relatively few, this present situation all to the company donation behavior unfavorable, and the company donation plays the role and the significance which cannot be underestimated to the social development. The donor company is also eager to have relevant laws to regulate the corporate donation behavior, so that the company can better protect their legitimate rights and interests in the practice of donation. Nowadays, corporate donation has become a topic that has been paid more and more attention to by the public. Theoretical disputes and practical disputes both show that corporate donation involves the interests of the company, shareholders, society, must be clear about the specific rules and legal status, only clear legal status of corporate donations. In order to be able to better achieve the law. Through the United States, Britain, Japan's legislation comparison. China can learn from the relatively mature extraterritorial legal system and theoretical research to perfect its own legislation. Through the analysis of the meaning and nature of corporate donation, combined with the investigation of the extraterritorial legislation, this paper puts forward some suggestions. In our country to set up a special department law, give the legal status of corporate donation, in legislation from the purpose to form as well as the main body to make specific provisions. The amount of donations and the source of funds should also be limited by law, and finally, the necessary laws should be perfected, such as supervision after the event, in the hope that the donation behavior of Chinese companies can be put on the right track of law.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

【共引文献】