公司公益捐赠法律问题探析

发布时间：2018-01-01 02:04

本文关键词：公司公益捐赠法律问题探析　出处：《华东政法大学》2013年硕士论文　论文类型：学位论文

【摘要】：万科公司在2008年5月20号的汶川发生地震后，向该灾区捐出200万元的善款，也正是这一举动使该公司备受指责，因为作为上市公司的万科，它所捐出的金额同该公司实力不相符。事后，该公司的王石董事长在个人博客里写着：“作为董事长，我个人觉得公司捐款的200万是适宜的。因为这是董事会经过讨论后最终决定的一笔最大数额的单次捐款，即便是得到更大数额的授权，我还是觉得200万的数额比较合适。因为在自然灾害频发的中国，慈善赈灾活动是件常事。故此捐赠活动应该是企业长期坚持不间断的事情，不应该给企业带来经济负担。”之后，他又提出一条有关万科公司内部募捐时给员工的建议：每次捐款，一般员工把10元作为捐款上限。王石对此的说法是，不能让献爱心变成经济包袱。事后，网络上掀起一片沸腾的舆论，王石及万科同时被“捐款门”困扰着。几乎国内所有媒体都在质疑和批评这件事时，，该企业的名誉也遭受着空前的挑战。在此事件产生的一周后，王石为了挽回在这次事件带来的损失，加急发布新闻再向灾区捐出一个亿。而同一时刻，民营企业的后起之秀——“王老吉”品牌所有者加多宝集团以1亿元人民币的国内单笔最高捐款感动了每一个中国人。随后“王老吉”受到全国网民的热烈追捧，产品销售火热，甚至一度售罄。由此可见，企业承担社会责任已形成了一种趋势，业已成为我国企业必做的一种战略抉择，更多的企业开始用实际行动来践行本企业的社会责任。可是，一系列类似万科这样的“捐款门”公益捐款事件体现出公司肩负社会责任时面对的严峻问题：企业怎样捐款才能做到在履行公司社会责任的同时还可以维护其他相关利益人的权益。解决好这个问题有利于促进企业勇于承担社会责任，并且能够适度、合法地承担社会责任。文章将运用历史分析、比较分析和实证分析等研究方法去考察海内外企业捐款制度，通过特有的视角来观察并分析各国公司捐献的近况，指出其存在的主要问题。这在理论上有助于深刻把握公司慈善捐赠的实质，明确企业在慈善捐献时体现的利益均衡思想，履行时可以做到准确地拟定相符方案，鞭策企业慈善捐款的顺利进行。文章共分为五个章节：第一章，公司捐赠同公司社会责任间的联系。公司社会责任是说，公司不可以简单地将最大可能地替股东们谋利益作为其存在的唯一目标，应该尽最大可能地关心并促进除股东利益以外的所有社会益处。而理性公司人的最终目标是追求利润最大化，如果公司将捐赠决策与经营战略相联系，不仅可以履行公司的社会责任，还能帮助公司实现利润最大化这一目标。从短期来看公司捐赠会增加营运成本，但从长远看却会大大增加公司的无形资产。在世界主要国家的公司法中，对公司捐赠的态度经历了从完全禁止到逐步允许的过程，我国普遍认可公司的捐赠能力。第二章，公司捐赠中的利益冲突，分为与股东的利益冲突和与债权人的利益冲突。公司捐赠是对公司财产的无偿转让，短期内会导致公司财产的被削减及运营成本的增多，它在某种程度上会导致公司利益冲突的加剧。这就要求通过构建法律制度，划分各利益主体间的权利界限，促使各不同权利能够规范的实现，使利益主体相互之间处于和谐的状态，从而达到法律所追求秩序与正义。第三章，公司捐赠的制约机制。事前制约机制可有效防止股东和债权人等利益的受损。其中，公司捐赠的内部决策程序和董事的信义义务，以及捐赠的金额和对象限制等尤其应得到重视。第四章，瑕疵捐赠的事后救济和责任承担。不当捐赠发生时，有必要在可行范围内对瑕疵救济进行最大程度的弥补，以防止公司、股东、债权人甚至是受赠人的权利受到不正当阻碍。第五章，结语。我国公司慈善捐赠的相关法律已见雏形，但相对零散，有亡羊补牢之嫌，有必要继续推进公司捐赠的理论研究，为完善立法做好支持和准备。
[Abstract]:Vanke in May 20, 2008 after the Wenchuan earthquake, the disaster area to donate $2 million to charity, it is also a move that the company has been criticized, because as a listed company, Vanke, it donated the amount with the strength of the company is not consistent. Afterwards, the company chairman Wang Shi wrote in his blog: "as chairman, I personally feel that the company donated 2 million is suitable. Because this is a single donation board a maximum amount after the discussion of the final decision, even greater amount of authorization, I still think 2 million of the amount is appropriate. Because of frequent natural disasters in the Chinese, charity activities the thing is. Therefore the donation should insist on uninterrupted enterprise long-term thing, should not bring economic burden to the enterprise." later, he proposed an internal Vanke Company donated to the relevant offering Employee suggestion: each donation, the general staff to 10 yuan as a donation limit. This argument is Wang Shi, can not let the love become economic burden. Afterwards, the network launched a boiling public opinion, Wang Shi and Vanke "donation gate" was also plagued. Almost all domestic media have questioned and criticized the things, the company's reputation also suffered unprecedented challenges. This event is generated after a week, Wang Shi in order to save in the event losses, urgent news to donate to the disaster area in one hundred million. At the same time, private enterprises after the show, "Wong Lo Kat" brand owner JDB group to 100 million yuan the domestic Renminbi highest single donation touched every Chinese. Then "Wong Lo Kat" welcomed by the users of products, sales hot, even once sold out. Thus, corporate social Responsibility has formed a trend. It has become a strategic choice for Chinese enterprises. More companies are starting to take practical actions to fulfill their social responsibilities.
However, a series of similar 170000 "donation gate" charity donation events reflect the company's social responsibility when facing the serious problem: how to do business donations in the performance of corporate social responsibility at the same time you can also maintain other stakeholder interests. To solve this problem is conducive to the promotion of enterprise social responsibility, and be able to moderately, legally assume social responsibility. This article will use historical analysis, to study at home and abroad enterprise donation system of research methods of comparative analysis and empirical analysis, through the unique perspective to observe and analyze the national company donation situation, the article points out the main problems. It is helpful to grasp the essence of corporate philanthropy in theory on the balance of interests reflected in the clear concept of corporate charitable donations when the performance can be done accurately to match scheme, spur enterprises CI Good donations are going well.
The article is divided into five chapters.
The first chapter, the donation of the company with corporate social responsibility. The relationship between the corporate social responsibility is that companies can not simply be possible for shareholders' interests as the only goal of its existence, should the utmost care and promote the interests of shareholders in addition to all agency outside will benefit. And the ultimate goal of rational people is the pursuit of profit maximization, if the company will be linked to decision-making and management strategy can not only fulfill the donation, corporate social responsibility, can also help the company to realize the profit maximization of this goal. In the short term corporate donations will increase operating costs, but in the long term it will greatly increase the company's intangible assets. The company law in the world the main countries in the attitude of corporate donations through a gradual process from prohibition to allow the Chinese recognized company donation.
The second chapter, the conflict of interest in the company donation, divided into conflicts of interests conflict with the interests of shareholders and creditors. The company donation is the free transfer of property of the company, increased operating costs will be cut and lead to the property of the company in the short term, it will lead to a conflict of interests, to a certain extent this is intensified. Through construction of the legal system, division of rights and boundaries between the various stakeholders, to promote the right to regulate the different stakeholders to achieve, in a state of harmony between each other, so as to achieve the legal pursuit of order and justice.
The third chapter is about the restrictive mechanism of corporate donation. Prior restraint mechanism can effectively prevent the interests of shareholders and creditors from being damaged. In particular, the company's internal decision-making procedures and directors' fiduciary duties, as well as the amount of donations and object restrictions, should be emphasized.
The fourth chapter is the relief and responsibility undertaking of defective donation. When the improper donation occurs, it is necessary to make the greatest extent to compensate for the defective remedy within the feasible scope, so as to prevent the rights of the company, shareholders, creditors and even donee from being unfairly impeded.
The fifth chapter, conclusion. The relevant laws for charitable donations in China has taken shape, but it is relatively fragmented, too, it is necessary to continue to promote the theoretical research of corporate donations, to improve the legislation to support and preparation.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

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