公司公益捐赠法律问题研究

发布时间：2018-06-09 20:58

本文选题：公司捐赠 + 公司权利能力　；参考：《北方工业大学》2011年硕士论文

【摘要】：公司捐赠行为在公司产生之初,是属于公司权利能力范围之外的范畴。但随着社会经济的发展和公司社会责任理论的兴起,公司捐赠行为大量涌现,法律也逐渐将其纳入到立法和司法规制中。我国公司法正处在完善与发展阶段,对公司制度的设计应当力求精细化,所以对于公司捐赠也应当在理论研究的基础上,针对其特点做出更详尽的规定。本文主要从公司自身的利益角度出发,对公司捐赠的理论基础和法律规制进行论述,通过分析企业公益捐赠的理论基础,结合我国公司公益捐赠现状,探寻在和谐社会发展的大背景下探索中国公司公益捐赠的法律途径。公司的公益捐赠只有在法律的合理规制下才能健康发展,公司公益捐赠的具体制度设计要体现股东利益、公司利益和社会利益的平衡,主要表现为公益捐赠的认定、捐赠决策权的归属、捐赠数额的确定以及对股东权利的救济,在公益捐赠中实现股东利益、公司利益和社会利益的平衡。法律规制的目的既鼓励企业承担社会责任,回报社会,又能维护公司利益和股东权益。本文从公司自治的角度出发,针对如何在公司章程中规定捐赠的决策者、捐赠的数额和捐赠的对象等问题提出建议。从公司社会责任入手,通过介绍有关公司慈善捐赠的基础理论,就我国现行公司慈善捐赠制度运行的现状、缺陷及原因进行分析论证,指出其存在的主要问题。如公司捐赠引发诸多利益冲突、相关立法不完善、现有的规定缺乏可操作性,既不能有效调动公司主动参与捐赠的积极性,发挥公司承担社会责任的潜力,又不能从制度上对公司捐赠进行有效的规范、管理和监督,使捐赠落到实处等。最后,文章针对我国公司捐赠存在的主要问题,提出从决策、监督和激励等方面构建利益平衡机制、完善相关立法的具体措施和建议。
[Abstract]:The act of corporate donation is outside the scope of the right and ability of the company at the beginning of its emergence. However, with the development of social economy and the rise of corporate social responsibility theory, corporate donation behavior has emerged in large numbers, and the law has gradually brought it into the legislative and judicial regulation. The company law of our country is in the stage of perfection and development, the design of the company system should strive for refinement, so the company donation should also be based on the theoretical research, and make more detailed regulations according to its characteristics. From the angle of the company's own interests, this paper discusses the theoretical basis and legal regulation of corporate donation, through the analysis of the theoretical basis of corporate public donation, combined with the status quo of corporate public donation in China. Under the background of harmonious society development, this paper explores the legal approach to the public welfare donation of Chinese companies. The public welfare donation of the company can develop healthily only under the reasonable regulation of the law, and the concrete system design of the public welfare donation of the company should reflect the interests of the shareholders. The balance between the interests of the company and the society is mainly manifested in the determination of the public welfare donation, the ownership of the donation decision-making right, the determination of the donation amount and the relief to the shareholders' rights, so as to realize the shareholders' interests in the public welfare donation. Balance between corporate and social interests. The purpose of legal regulation is not only to encourage enterprises to assume social responsibility, to return to society, but also to safeguard the interests of companies and shareholders' rights and interests. Make suggestions on the amount of donation and the object of donation. Starting with corporate social responsibility, this paper introduces the basic theory of corporate charitable donation, analyzes and demonstrates the current situation, defects and reasons of the current corporate charitable donation system in China, and points out the main problems existing in it. If the company donates causes many conflicts of interest, the related legislation is imperfect, the existing stipulation lacks the maneuverability, can not effectively mobilize the company to participate in the donation the enthusiasm effectively, displays the company to assume the social responsibility potential, We can't regulate, manage and supervise the corporate donation from the system. Finally, aiming at the main problems of the corporate donation in our country, the paper puts forward the decision. Supervision, incentive and other aspects of the interests of the balance mechanism, improve the specific measures and suggestions related to legislation.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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