【作者】 陈晶；

【导师】 朱义坤；

【作者基本信息】 暨南大学 ， 民商法学， 2009， 硕士

【摘要】 随着现代市场经济的飞速发展,公司规模越来越大,公司在追求股东利益最大化的同时带来的社会影响也越来越大。因此现代公司法理论认为公司在追求股东利益的同时需要承担一定的社会责任,其中公司慈善捐赠是股东承担社会责任的重要方式。公司通过慈善捐赠,对公司利润进行社会再分配,缓和了社会矛盾,减轻了政府沉重的社会管理压力,有重要的制度价值。目前,我国公司慈善捐赠制度在决策制度、激励制度、监督制度等方面存在着严重问题。尤其是震惊全球的5.12四川汶川大地震,更是将公司慈善捐赠行为这个话题推到了风口浪尖。形形色色的“捐款门”事件折射出公司慈善捐赠行为的诸多法律问题。公司慈善捐赠行为与股东利益和债权人之间的利益冲突和慈善捐赠制度的不完善是造成这些问题的重要原因。有鉴于此,本文拟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,最后综合利益平衡原则与机制完善两方面对公司慈善捐赠行为进行制度构建。更多还原

【Abstract】 Along with rapid development of the modern market economy,the company scale is bigger and bigger.However,the negative effect brought by the company is more and more while the company was thought to pursue the biggest benefit for shareholder.Therefore,in the theory of modern company law,it is thought the company should undertake certain social responsibility while pursuing benefit and corporate charitable donation is thought an important way.Through the corporate charitable donation,company carries on the social redistribution to the company profit and mitigates the social contradiction.It also shares serious social management pressure of the government.So it is very valuable.In china the corporate charitable donation exists many serious problems in the policy-making system,the encourage system and the surveillance system.Even in the 5.12 Wenchuan earthquakes which shock the whole of world,all kinds of donation events reflected the legal issues of the corporate charitable donation.And the most important reason is the conflict of interest and the deficient of mechanisms system in the corporate charitable donation.In view of this,the article aims at exploring from the corporate social responsibility as beginning,analyzes the present situation flaw and reasons of our corporate charity donation system.At last,the article uses the principle of balance of interests and construction of the mechanisms to improve the corporate charity donation system.更多还原