The Discussion Of Corporate Charitable Donation

With the development of economy and social progress, the company power is growing gradually, but the expanding pursuit of maximum benefit for shareholders brings some problems to society, for example, environmental pollution is getting serious and the gap between the rich and the poor is widening. It makes people aware that when the enterprise is in the pursuit of their own interests, they also bear certain corresponding social responsibilities. The corporate charitable donation is the most traditional and direct form in corporate social responsibility.Charity is a traditional virtue of Chinese nation, whose theory and practice have a long history. Mo-tse's said"the capable people should help the disabled ones; the rich should help the poor; the talented should teach the other people." which teaches us that we should help each other. The disaster of 5.12 earthquake, southern snowstorm,4.14 earthquakes and debris flow makes some area of china suffer significant loss. After the disaster, the whole nation carried forward the tradition of help each other, donating money and goods to help the people in disaster areas reconstruct their hometown. In this disaster relief, corporate charitable donations played a very important role.Through this behavior, externally, the company can enhance its social image and improve its competitive environment. Meanwhile, it will help improve social welfare, alleviate social conflicts and social management, reducing the government's heavy pressure. Internally, this behavior may harm the interests of those shareholders who want to seek short term interests. But for those who pursue long-term interests it is undoubtedly useful. The praise from the community will affect the company's performance and increase the company's profits.In the first part, it will talk about the background of the company's charitable donation, analyzing the research from home and abroad, listing some of the relevant cases on this topic, so as to put forward my own research method.In the second part, it will analyze the development of the theory on the company's charitable donations. put forward the theory of corporate social responsibility theory of charitable giving leads to the company and introduced the concept of the traditional company revised several theories, such as stakeholder theory, corporate citizenship theory, philanthropic investment theory, investment theory that is more suitable for charitable practice, many companies have learned to the modern strategic philanthropic investments donation; and then to the United States, charitable giving behavior research firm in the judicial and legislative developments. In the second part, it will analyze the development of the theory on the company's charitable donations. Put forward the theory of the company's charitable donation by presenting the theory of corporate social responsibility. At the same time, it will introduce several theories about the revised concept of the traditional company, such as stakeholder theory, corporate citizenship theory, and philanthropic investment theory and so on, pointing out that the philanthropic investment theory is more suitable for charitable practice. More and more companies have learned to use the modern strategic philanthropic investments donation. Then it will take the United States for granted, to do the research on the development of the charitable giving behavior in the judicial and legislative areas.In the fourth part, from the status quo of the company's charitable donation, we will discuss the causes of these problems by researching some of the relevant cases on this issue.In the fourth part, from the status quo of the company's charitable donation, we will discuss the causes of these problems by researching some of the relevant cases on this issue.In the fifth part, it will put forward the ways to perfect the company's charitable donation system after looking into the existed problems. firstly, we must improve the relevant laws and regulations; secondly, the company should form the idea of company's charitable donation; thirdly, we should combine the company's nature of per suiting profits and the assumption of social responsibilities, setting up the mutually beneficial type of charitable donation; finally, we should regularize the development process of the company's charitable donation institutions, to enhance their credibility to attract the public.