基于投资角度的我国公司慈善捐赠之定位分析与法律规制浅思

发布时间：2018-09-07 08:44

【摘要】：目前,我国公司慈善捐赠需要规范的主要问题,包括主观意愿的归属、积极性的合理引导、捐赠行为的规范调整、潜在恶意违法行为的界定,以及存续机制的完善等。但是,目前我国还没有针对公司慈善捐赠的专门立法,相应的法律规制一般以普通慈善捐赠行为为基础,同时根据公司法人的特殊性质加以规范,且这些制度规范并不是仅仅围绕公司慈善捐赠而展开,还要考虑该主题能否被适用,或者可能涉及的法律依据。目前,我国公司慈善捐赠的法律制度尚处于构建阶段,在行为定位、公司决策、捐赠落实等诸多具体环节,均存在不同程度的异议。公司慈善捐赠的最佳定位应当是利益行为,而预判心理和效力的不确定性使之趋向于一种隐性投资,或者作为单独的投资手段。完善我国公司慈善捐赠的法律规制,可通过硬性标准使公司在合理范围之内选择捐赠数额;设定利害关系人的通知程序,受赠公益组织的审慎义务,以及媒体的监督评价权;通过社会推广、信息反馈、优惠政策、环境改良等方式使公司真正理解慈善事业的价值和意义,从而长期、理性地自发参与;此外,还应加强对受赠人这一中间环节的监督管理。
[Abstract]:At present, the main problems of charity donation need to be standardized in our country, including the ownership of subjective will, the reasonable guidance of enthusiasm, the normative adjustment of donation behavior, the definition of potential malicious illegal acts, and the perfection of survival mechanism, etc. However, at present, there is no special legislation for corporate charitable donation in our country, and the corresponding legal regulation is generally based on ordinary charitable donation, and is regulated according to the special nature of corporate legal person. And these institutional norms are not just about corporate philanthropy, but also about whether the subject can be applied, or what legal basis may be involved. At present, the legal system of corporate charitable donation in our country is still in the construction stage, in the behavior orientation, corporate decision-making, donation implementation and many other specific links, there are different degrees of disagreement. The best orientation of corporate charitable donation should be benefit behavior, and uncertainty of prejudgment psychology and effectiveness makes it tend to a kind of hidden investment, or as a separate investment means. To perfect the legal regulation of corporate charitable donation in our country, we can make the company choose the donation amount within a reasonable range through the rigid standard, set up the notice procedure of the interested parties, the prudent obligation of the donated public welfare organization, and the right of supervision and evaluation of the media; Through social promotion, information feedback, preferential policies, environmental improvement and other ways to enable companies to truly understand the value and significance of philanthropy, so that long-term, rational and spontaneous participation; in addition, We should also strengthen the supervision and management of the intermediate link of the recipient.
【作者单位】：中国社会科学院法学所;
【分类号】：D922.291.91;D923.6;D922.182.3

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