公司公益性捐赠行为研究

发布时间：2019-01-07 09:58

【摘要】：以上市公司为代表的、日益活跃的公司公益性捐赠行为,作为公司承担社会责任的典型方式,在增进社会福利、促进社会公平等方面发挥了重要作用。但因我国公司捐赠实践起步较晚,理论研究不充分,现有的公司捐赠法律制度多散见于不同的法律、法规等规范性文件中,存在立法理念滞后、法律效力层级低、缺乏体系性、可操作性差等问题,已无法适应当前迅猛发展的公司捐赠趋势。立法层面的缺陷为公司实施不当或不法捐赠行为提供了便利条件。为规范和引导公司实施合法、合理的捐赠行为,保护利益相关者的合法权益。文章从理论和实证层面对相关问题进行了系统研究,指出应基于鼓励与规范并重的立法理念,对我国公司公益性捐赠法律制度进行体系化设计。公司做为合法投资工具承担的社会资源配置功能和公益事业的民间性、自愿性特征,共同决定了公益事业在社会公共服务体系中的补充作用。为鼓励公共产品的私人供给,应采用广义慈善的概念,将团体型公益捐赠和个体型公益捐赠统一纳入法律的评价范围,建立财产与声誉相协调的捐赠激励与补偿机制,扩大可享受捐赠税前扣除资格公益性组织的适用范围,形成以公益资源分配为核心的公益性捐赠行政监管模式。在公司的治理结构上,合理界定股东权与董事经营权的范围,以自愿性信息披露规则为核心,设计面向未来的公司信息披露质量要求。着重保护投资者的知情权、监督权、质询权等参与性权利,引导债权人等利益相关者设置保护性增信措施,降低投资风险。同时完善不同类型投资者的退出机制,在保护公司组织形态稳定性的基础上,给予公司的资本流动功能相应的重视。
[Abstract]:As a typical way for the company to bear social responsibility, the increasingly active corporate public welfare donation, represented by listed companies, has played an important role in enhancing social welfare and promoting social equity. However, due to the late start of corporate donation practice and insufficient theoretical research, the existing legal system of corporate donation is scattered in different laws, regulations and other normative documents. There is a lag of legislation idea, low level of legal effect and lack of systematicness. Poor operability and other issues, has been unable to adapt to the current rapid development of corporate donation trend. The defects in legislation provide convenient conditions for companies to make improper or illegal donations. In order to standardize and guide the company to carry out legal and reasonable donation behavior, to protect the legitimate rights and interests of stakeholders. This paper makes a systematic study on the related problems from the theoretical and empirical aspects, and points out that the legal system of corporate public welfare donation should be systematized based on the legislative concept of encouraging and standardizing equal emphasis. As a legal investment tool, the social resource allocation function and the folk and voluntary characteristics of the public welfare enterprise jointly determine the supplementary role of the public welfare enterprise in the social public service system. In order to encourage the private supply of public goods, the concept of broad sense of charity should be adopted, the group type public welfare donation and the individual type public welfare donation should be unified into the legal evaluation scope, and the incentive and compensation mechanism of the donation should be established. The scope of application of public welfare organizations with deductible qualification before tax can be extended to form the administrative supervision mode of public welfare donations with the distribution of public welfare resources as the core. In the corporate governance structure, the scope of shareholders' rights and directors' management rights should be reasonably defined, and the quality requirements of company information disclosure should be designed in the future, with voluntary disclosure rules as the core. Focus on the protection of investors' right to know, supervision, inquiry and other participatory rights, guiding creditors and other stakeholders to set up protective credit enhancement measures to reduce investment risk. At the same time, the withdrawal mechanism of different types of investors should be improved. On the basis of protecting the stability of corporate organization, the capital flow function of the company should be paid attention to.
【学位授予单位】：北京化工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91;D922.182.3

【参考文献】