论公司捐赠制度

发布时间：2018-06-25 07:42

本文选题：公司捐赠 + 利益平衡　；参考：《重庆大学》2011年硕士论文

【摘要】：《公司法》明确规定了公司应该承担社会责任,作为公司承担社会责任的典型方式,公司捐赠体现了公司作为良好“企业公民”的道德义务,对公司自身以及社会的发展都有十分重要的意义,可以推进公司发展与社会进步。另一方面,作为处分公司财产的行为,利益纷争必然伴随着公司捐赠接踵而来,法律的合理规范成为必要。公司捐赠制度、公司发展、股东利益以及相关人利益保护只有在法律的合理规制下才能健康地发展;平衡公司捐赠中的利益冲突,妥善处理利益纠纷,才能既鼓励公司回报社会、增进社会利益,又不损害各方当事人的利益。本文主要从以下几个方面展开论述: 第一部分,主要是从公司捐赠的理论基础及价值分析入手,阐述了公司捐赠的基本理论问题,从根本上确立公司捐赠制度存在的必要性及其意义。首先通过公司的营利性本质与公司捐赠的理论基础——公司社会责任理论的对比分析,指出对待公司捐赠应有的态度。其次通过归纳公司捐赠历史的发展,指出公司捐赠牵涉的利益平衡,并进一步引出公司捐赠所具有的价值,指出公司捐赠的现实意义。第二部分采用比较分析的方法,对国内外公司捐赠情况进行归纳对比,以期对我国公司捐赠的发展理出一个理性的思路。首先对国外的公司捐赠制度进行了归纳,勾画出当代国外公司捐赠的发展现状;其次描述了我国公司捐赠现状,对我国的公司捐赠从法律制度、捐赠理念、捐赠实践等方面进行了论述,分析了我国公司捐赠制度的缺陷与不足;在比较借鉴的基础上对我国捐赠理念、捐赠制度等方面提出了一些基本看法。第三部分是对公司捐赠法律属性及利益冲突进行论述。通过对公司捐赠法律属性的论述,对公司捐赠产生的利益冲突的分析,指出构建公司捐赠制度的时候应当权衡的各方利益。构建公司捐赠制度过程中应当肯定公司捐赠的积极作用,更要平衡公司利益与股东利益、公司利益与社会利益以及股东利益与董事利益。第四部分,从具体规范公司捐赠入手,对公司捐赠的实质要件、程序事项以及监督问题进行了分析讨论。前半部分在捐赠决策的权力主体、捐赠目的和对象、捐赠数额、决策程序等方面阐述了公司捐赠决策机制,从源头上厘清公司捐赠的实质合法要件。后半部分指出公司章程在公司捐赠决策中的意义,公司捐赠具体决策程序以及突发性捐赠问题的处理,进而说明细化的制度构建才能真正建立规范化的公司捐赠制度。第五部分,是关于公司瑕疵捐赠问题。从瑕疵捐赠的效力到权益保护,再到瑕疵捐赠的责任承担问题。对待瑕疵捐赠效力必须有明确的态度,这是法律的实践性的必然要求。瑕疵捐赠引起的责任承担以及完善地救济机制对于公司捐赠制度的健康发展同样重要。上述问题都是建立有效的公司捐赠制度必须解决的问题。
[Abstract]:The Company Law clearly stipulates that the company should bear the social responsibility. As a typical way for the company to bear the social responsibility, the corporate donation embodies the moral obligation of the company as a good "corporate citizen". It is of great significance to the development of the company and the society, and can promote the development and social progress of the company. On the other hand, as the behavior of branch company property, interest disputes must be accompanied by company donation, and the reasonable regulation of law becomes necessary. The system of corporate donation, the development of the company, the protection of the interests of shareholders and related persons can develop healthily only under the reasonable regulation of the law, balance the conflicts of interest in the donation of the company, and properly handle the disputes of interests, Only to encourage the company to return the society, promote social interests, without harming the interests of the parties. This paper mainly discusses the following aspects: the first part, mainly from the theoretical basis of corporate donation and value analysis, elaborated the basic theoretical issues of corporate donation, The necessity and significance of the existence of corporate donation system are established fundamentally. Firstly, through the comparative analysis of the profit nature of the company and the theoretical foundation of corporate donation, which is the theory of corporate social responsibility, the author points out the attitude towards corporate donation. Secondly, by summing up the development of the history of corporate donation, the author points out the balance of interests involved in corporate donation, and further leads to the value of corporate donation, and points out the practical significance of corporate donation. The second part uses the method of comparative analysis to sum up and compare the situation of domestic and foreign companies' donation in order to make a rational way of thinking about the development of our country's corporate donation. First of all, the foreign corporate donation system is summarized, and the development status of contemporary foreign company donation is outlined. Secondly, the current situation of corporate donation in China is described, and the legal system and donation concept of corporate donation in China are described. This paper discusses the practice of donation, analyzes the defects and shortcomings of the donation system of Chinese companies, and puts forward some basic views on the concept and system of donation in our country on the basis of comparison and reference. The third part discusses the legal attribute and conflict of interest of corporate donation. By discussing the legal attributes of corporate donation and analyzing the conflicts of interest arising from corporate donation, the author points out that the interests of all parties should be weighed when constructing the system of corporate donation. In the process of constructing the corporate donation system, the positive role of corporate donation should be affirmed, and the interests of the company and the shareholders, the interests of the company and the society, and the interests of the shareholders and the directors should be balanced. In the fourth part, the author analyzes and discusses the essential elements, procedure and supervision of corporate donation. The first part expounds the decision-making mechanism of corporate donation in the aspects of the power subject, the object, the amount and the procedure of the donation, and clarifies the essential and legal elements of the donation from the source. The second part points out the significance of the articles of association in the corporate donation decision, the specific decision-making procedure of corporate donation and the treatment of the sudden donation, and then explains that only by building a detailed system can we truly establish a standardized corporate donation system. The fifth part is about the defect donation of the company. From the effectiveness of defective donation to the protection of rights and interests, then to the responsibility of defective donation. There must be a clear attitude to the effectiveness of defective donation, which is the inevitable requirement of the practice of law. The responsibility of defective donation and the perfect relief mechanism are also important for the healthy development of corporate donation system. The above problems are the problems that must be solved to establish an effective corporate donation system.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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