公司慈善捐赠法律激励机制研究

发布时间：2018-03-17 21:30

本文选题：公司慈善捐赠　切入点：激励机制　出处：《河南大学》2011年硕士论文　论文类型：学位论文

【摘要】：传统公司法认为公司是以营利为目的的,追求利润的最大化是公司的终极目标,公司慈善捐赠是无偿法律行为,其与公司的本质是相违背的,在早期,法院认可这样的理由,因此公司慈善捐赠在早期是被禁止的。后来,随着社会的发展,公司公民理论、公司社会责任理论、慈善投资理论的提出,各国立法才逐渐承认公司慈善捐赠,1999年生效的《公益事业捐赠法》和2006年新生效的《公司法》是公司慈善捐赠合法性的法理基础。然而多年来,在实践中,我国公司慈善捐赠仍存在诸多亟待解决的问题,存在着复杂的利益冲突,如:捐赠行为引起诸多利益纷争,公司慈善捐赠的激励机制不健全。要解决这些问题,笔者认为,应当对公司慈善捐赠法律激励机制在理论上作更深入的探讨,以便在实践中更好的发挥指导作用。本文除引言和结语外,共分以下四部分: 第一部分:公司慈善捐赠的基础理论。本部分首先介绍了公司慈善捐赠的含义和法律属性,根据捐赠具有自愿、无偿的特性,可将公司慈善捐赠定义为:公司为了社会公益事业或其他特定目的,在不违反公司章程和法律的前提下,以公司的名义将其一定的资产、实物或无形财产自愿无偿赠与他人的行为,从定义出发归纳出了此行为的特征,即主体的特定性、公司捐赠行为具有严格的限定性、承诺具有不可撤销性等。最后介绍了公司慈善捐赠行为的理论基础,目前学界认为公司慈善捐赠行为的理论依据有公司社会责任理论、激励理论和慈善投资理论,这些理论证明了公司慈善捐赠的正当性和合法性。第二部分:国外主要国家公司慈善捐赠法律激励机制考察。该部分介绍了美国和日本公司慈善捐赠法律激励机制的发展现状以及完善法律激励机制采取的措施,美国长期坚持“能力外行为理论”,在1953年才确立了承认公司慈善捐赠合法性的判例,并确认了“合理性”标准。日本长期坚持“逾越权能原则”,二十世纪七十年代之后立法才承认捐赠的合法性。日本的立法通过对社会责任理论的引进和税法的鼓励这两个方面对公司捐赠行为作出了鼓励性的规定。第三部分:我国公司慈善捐赠激励机制的保护现状及存在的主要问题。本部分先分析了公司慈善捐赠立法现状,公司慈善捐赠的法律激励机制分散在《合同法》、《公司法》、《公益事业捐赠法》、《企业所得税法》等部门法中。本部分最后阐述了公司慈善捐赠激励机制存在的问题。目前,我国关于公司慈善捐赠行为的理论缺乏,需要在《公司法》中单列公司慈善捐赠,明确公司慈善捐赠的有权性。第四部分:完善我国公司慈善捐赠法律激励机制的策略。本部分从内部和外部两方面来完善我国公司慈善捐赠激励机制。把公司慈善捐赠作为公司一项合法权利来看,笔者所要完善的激励机制正是建立在这种分析之上的。在完善过程中应引进责任机制,如股东代表诉讼制度,追究相关董事、经理责任,使得捐赠激励机制机制更具稳定性、合理性。关于外部激励机制完善,建议在《公司法》中确定公司享有捐赠权,通过立法明确公司慈善捐赠的合法性和有权性,完善税收优惠激励机制,增加慈善捐赠税收优惠允许结转的规定,实行递延抵扣政策,推出捐赠发票,以简化税收减免程序。尽快制定《慈善事业促进法》,这些立法完善有助于提高公司参与捐赠的自觉性。
[Abstract]:The traditional company law that the company is for the purpose of profit, the pursuit of profit maximization is the ultimate goal of company, corporate philanthropy is free legal behavior, and its essence is contrary to the company, in the early days, the court recognized such a reason, so corporate philanthropy is forbidden in the early. Later, with the the development of the society, corporate citizenship theory, the theory of corporate social responsibility, the charitable investment theory, legislation has admitted that the company charity donation, effective 1999 "Donation Law" and taking effect in 2006 "company law" is the company the legal basis of charitable donation legitimacy. However, for many years in practice. Charitable donations in China there are still many problems to be solved, there is a conflict of interest, such as: complex donation behavior caused a lot of conflicts of interests, the incentive mechanism of corporate philanthropy is not perfect. To solve this The author believes that the legal incentive mechanism of the company's charitable donation should be further discussed in theory so as to play a better guiding role in practice.
In addition to the introduction and conclusion, this article is divided into the following four parts:
The first part: the basic theory of the charity donation. This part first introduces the meaning and the legal attribute of corporate charitable donation, voluntary unpaid donation is according to the characteristics, the company can be defined as: the company for charitable donations of social welfare or other specific purposes, without violating the law and the articles of Association of the company, to the company the name of the certain assets, intangible property or real voluntary donation from the definition of the behavior of others, summed up the characteristics of the specific behavior, namely the subject, corporate donation is limited strictly qualitative, commitment is irrevocable. Finally introduce the basic theory of the charity donation. The theory on the basis of the current scholars believe that corporate charitable donation is corporate social responsibility theory, incentive theory and charitable investment theory, these theories prove the legitimacy of corporate charitable donation And legality.
The second part: the main foreign countries corporate charitable donation legal incentive mechanism study. This part introduces the development status of American and Japanese corporate charitable donation legal incentive mechanism and incentive mechanism to improve the legal measures taken by the United States long-term adherence to the "ability theory", in 1953 it established that the legitimacy of corporate philanthropy case, and the recognition of "rationality" standard. Japan's long-term adherence to the "ultra vires doctrine", in 1970s after the legislature was donated to recognize the legitimacy of. Japan's legislation by encouraging the introduction of the social responsibility of tax and the theory of the two aspects of the company made a donation of incentive regulation.
The third part: the status quo of the protection of the incentive mechanism of charitable donation in China, and the main problems. The first part analyzes the legislative status of corporate philanthropy, charitable donation legal incentive mechanism for dispersed in < contract law > > < < Company Law, public welfare donation law > >, < the enterprise income tax law and other departments law in this part. Finally expoundscompany charity incentive mechanism existing problems. At present, the lack of theory on corporate philanthropy in China, in "company law" to separate company charitable donations, charitable donations have the right to clear.
The fourth part: the perfection of corporate charitable donation legal incentive mechanism strategy. This part from internal and external two aspects to improve our company charity incentive mechanism. The company's charitable donations as a legal right, the author wants to improve the incentive mechanism is based on the above analyses. In the process of improvement in introducing the responsibility mechanism, such as shareholder representative litigation system, hold the relevant directors, manager responsibility, making donations incentive mechanism is more stability, rationality. On perfecting the external incentive mechanism is proposed to determine the company enjoys donation right in company law > <, the legitimacy of legislation specifically for charitable donations and the right of perfection the preferential tax incentive mechanism, increase the charity preferential tax permits carryover provisions, deferred the implementation of credit policy, launched a donation receipt, to simplify the tax relief program as soon as possible. " The law of charity promotion helps to improve the consciousness of the company to participate in the donation.

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D632.9

【引证文献】