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随着社会主义市场经济的不断发展,以公司为主要组织形式的企业力量的加入改变中国公益事业的现状,公司捐赠无论对公司还是对社会,都具有极强的示范作用和极大的公益事业推动作用。但一系列由公司捐赠而引发的法律问题也同时浮出了水面。本文通过对公司捐赠行为的法律性质分析,探讨公司捐赠中合理的决策机制、公司利益相关者权益的保护以及公司捐献的激励机制等,最后从立法和司法角度,为完善我国相关法律制度提出初步的建议。
With the continuous development of the socialist market economy, the incorporation of the corporate power with the company as the main form of organization has changed the status quo of China’s public welfare undertakings. Both corporate donations and social undertakings play an extremely exemplary role and a great cause of public welfare Promote the role. However, a series of legal issues triggered by corporate donations also surfaced at the same time. Based on the analysis of the legal nature of the company’s donation behavior, this article discusses the reasonable decision-making mechanism in corporate donation, the protection of the rights and interests of the company’s stakeholders and the incentive mechanism of company donation. Finally, from the perspective of legislation and judicature, Suggestions.