公司公益捐赠的法律规制

发布时间：2018-03-24 08:50

本文选题：公司捐赠　切入点：公益捐赠　出处：《复旦大学》2014年硕士论文

【摘要】：随着我国经济的快速发展,国民收入水平不断提高,我国公益捐赠事业也呈现出良好的发展态势。公司的公益捐赠,是我国公益捐赠资金来源当中很重要的组成部分,对缩小我国国民间贫富差距,维护社会稳定和谐,有着很好地推动作用。但目前我国公司公益捐赠还存在着一些问题,比如捐赠形式较为单一、捐赠水平相对不高、捐赠效果难以保证等。另外,对公司公益捐赠行为中各方利益如何平衡、公司公益捐赠行为的合法性和妥当性问题等都需要加以讨论和研究。本课题在分析公司公益捐赠概念和法律关系的基础上,结合国外相关理论和立法实践,对我国当前有关公司公益捐赠的法律法规进行了考察,并提出了自己的看法和建议。
[Abstract]:With the rapid development of China's economy, and constantly improve the level of national income, China's charity is also showing a good momentum of development. The company's donation, is China's public welfare donation funds is an important part of our country to narrow the gap between rich and poor people, maintain social stability and harmony, has a very good role. But our company donation still exist some problems, such as the donation form is single, the donation level is relatively high, it is difficult to guarantee the effect of donation. In addition, the corporate donation behavior in how to balance the interests of all parties, the legitimacy of corporate donation behavior and propriety issues are needed to discuss and study. This paper based on the analysis of the company's donation concept and legal relationship, combined with the relevant theory and practice, on China's current law about company donation The regulations have been examined and their views and suggestions are put forward.

【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3

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