我国公司捐赠的立法问题研究

发布时间：2018-02-03 17:54

本文关键词： 公司捐赠社会公益公司社会责任立法　出处：《中国石油大学》2010年硕士论文　论文类型：学位论文

【摘要】： 在构建社会主义和谐社会的今天,经济进一步深入发展,公司不仅作为重要的经济活动主体发挥着重要的作用,而且在社会活动、政治、文化等领域的影响力也日益增大,它与人同样具有社会的属性,并以“企业公民”的身份,承担着社会责任。公司捐赠既是现代社会中公司的一项重要活动,又是公司承担社会责任的主要方式之一;而公司捐赠作为公司转移财产的一种方式,可以对公司利润进行再分配,在促进市场经济发展的同时,又可以调节贫富差距、缓和阶级矛盾,具有重要的制度价值,它已经成为公司法学界关注的热点问题之一。自08年5.12汶川大地震之后,在政府及全社会各界总动员为震灾区捐赠中,公司捐赠占据了整个社会捐赠的绝大部分比例,房地产巨头万科老总王石在第一时间捐款200万并表态:“……这是董事会授权的最大单项数额,而且是个适当的数额……公司的捐赠活动应该可持续,不应该成为公司负担。”这个数额和王石的态度在遭到众多网友谩骂之后,万科公司又捐赠1亿元帮助灾区恢复重建以弥补之前捐款数额的不足,但这种亡羊补牢的行径难以消除其在社会上的负面影响。随后发轫于法学界评判公司捐赠相关法律问题的风暴骤然而起。“万科捐款门”事件反映出的一系列有关公司捐赠的问题进一步凸显,我国现行公司法及相关配套法律对公司捐赠在立法层面的规定还存在许多不足,尚需要一部《公司捐赠法》来填补空白。鉴于此,本文拟从公司捐赠的基本内涵开始界定,透视其理论基础,并分析我国公司捐赠的现状及不足,借鉴比较相关国家的立法,最后阐述我国公司捐赠立法的进一步完善。本文重点研究我国公司的立法问题,但由于公司捐赠只是近年来随着公司社会责任理论研究热而牵涉的内容之一,对其立法问题研究的广度、深度还是十分有限的。全文总共分为五个部分: 第一部分,对公司捐赠的概述。本部分从公司捐赠的上位概念,捐赠的涵义和特征入手,重点分析当前有关公司捐赠各方观点的利弊、公司捐赠的性质及分类。第二部分,是对公司捐赠的理论基础及动因分析。公司捐赠的理论基础分别从伦理学角度、经济学角度及法学角度进行阐述;公司捐赠的动因从内因、外因两个方面进行阐述。第三部分,是我国公司捐赠存在的问题。首先,阐述了我国公司捐赠的现状;然后,阐述公司捐赠引发的利益矛盾问题;最后,从公司决策制度、激励制度、信息披露制度、救济制度等方面阐述了公司捐赠的法律制度缺陷。第四部分,是主要国家有关公司捐赠的立法比较。本部分选取大陆法系和英美法系的典型代表,运用比较、实证等研究方法,对主要国家立法进程及经典案例进行分析比较,并针对公司捐赠的域外特点总结了对我国的启示。第五部分,是我国公司捐赠的立法完善。本部分以公司捐赠本土化视角,结合我国现状,首先从对现行法律的补充完善入手,其次,重点设想、规划一部《公司捐赠法》以从更全面的视角,实现我国公司捐赠的立法完善。
[Abstract]:In the construction of a harmonious socialist harmonious society , the economy is further developed . The company not only plays an important role as an important economic activity body , but also has the social responsibility in the fields of social activity , politics , culture and so on . The donation of the company is one of the most important activities of the company in modern society , and it is one of the main ways for the company to bear the social responsibility . After 5.12 Wenchuan earthquake in 2008 , donations from the government and all sectors of the community to the quake - stricken area , the company donated more than 2 million yuan in the first time , and it is an appropriate amount . The company ' s donation activity should be sustainable and should not be the burden of the company . The company ' s donation activities should be sustainable and should not be the burden of the company . The company ' s donation activities should be sustainable and should not be the burden of the company . In view of this , this paper intends to define and perspective its theoretical basis from the basic connotation of corporate donation , and analyze the current situation and deficiency of the donation of our company . In the end , the author points out the legislation of our company , but because the donation of the company is only one of the contents involved in the research of the theory of corporate social responsibility in recent years , it is still very limited . The paper is divided into five parts : The first part is an overview of the company ' s donation . This part starts with the upper concept of donation from the company , the meaning and characteristics of the donation , and focuses on the pros and cons of the current opinions of the company , and the nature and classification of the donation . The second part is the theoretical foundation and motivation analysis of the company ' s donation . The theoretical basis of the company donation is expounded from the ethics angle , the economics angle and the law angle respectively ; the motivation of the donation of the company is expounded from the two aspects of internal and external factors . The third part is the question of the donation of our company . First , it expounds the present situation of the donation of the company , then expounds the problem of the interest contradiction caused by the donation of the company . Finally , the defects of the legal system donated by the company are expounded from the aspects of the company ' s decision - making system , the incentive system , the information disclosure system and the relief system . The fourth part is the legislative comparison of the donation of the major state - related companies . This part selects the typical representative of the civil law system and the Anglo - American law system , analyzes and compares the legislative process of the main countries and the classical cases by means of comparison , demonstration and other research methods , and summarizes the inspiration to our country on the basis of the external characteristics of the company ' s donation . The fifth part is the legislative perfection of the donation of our company . This part starts with the supplement and perfection of the current law in the light of the present situation of the corporation donation . Secondly , it puts emphasis on the planning of the donation law of the company from a more comprehensive point of view to realize the perfection of the legislation of our company donation .

【学位授予单位】：中国石油大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】