论公司慈善捐赠的信息披露——制度构建的必要性与可行性研究

发布时间：2018-11-12 19:13

【摘要】：公司慈善捐赠信息披露问题在国内外存在很大争议。是否要求公司强制披露慈善捐赠信息要考虑公司慈善捐赠对理性投资者的影响以及公司保护自身商业秘密的需求,而公司慈善捐赠信息披露对伦理投资者的投资选择也有重大影响。公司具有自愿披露慈善捐赠信息的动机,但在我国建立以强制性信息披露为主的慈善捐赠信息披露制度,是为了保护公司利益相关者的知情权、规制公司经营者在慈善捐赠中可能出现的自利行为和不负责行为。当前我国公司慈善捐赠信息披露还存在很大的随意性和不一致性,我国《公司法》、《证券法》应明确规定公司慈善捐赠信息披露的形式、内容,要求公司强制披露重大慈善捐赠的决策主体、决议程序、捐赠数额、捐赠对象、受赠人与公司经营层的关系等信息,并建立信息披露豁免配套制度。
[Abstract]:The disclosure of corporate charitable donation information is controversial at home and abroad. Whether companies are required to make mandatory disclosure of charitable donation information to consider the impact of corporate charitable donations on rational investors and the company's need to protect its own trade secrets, The disclosure of corporate charitable donation information also has a significant impact on the investment choices of ethical investors. Companies have the motivation to voluntarily disclose charitable donation information, but the establishment of charity donation information disclosure system, which is mainly mandatory information disclosure in our country, is to protect the right to know of the stakeholders of the company. Regulate the self-interest behavior and irresponsible behavior which may appear in the charitable donation. At present, there is still a great deal of arbitrariness and inconsistency in the disclosure of corporate charitable donation information in our country. The Company Law and the Securities Law of our country should clearly stipulate the form and content of the disclosure of corporate charitable donation information. The company is required to disclose the decision subjects, resolution procedures, donation amount, donation objects, the relationship between the grantee and the company management level, and establish a matching system of information disclosure exemption.
【作者单位】：郑州大学法学院;河南财经政法大学;
【基金】：河南省政府2010年度决策研究招标课题“公司从事公益活动的法律规制研究”阶段性成果(项目编号:B332)
【分类号】：F270

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