Research On Issues Of Corporation Donation

Corporation social responsibility means that a corporation gives first priority to make the largest profit for shareholders with the secondary aim to maintain and promote the other interest of the society. As the direct and main way of corporate social responsibility, corporation donation reflects the sense of social morality and justice. Corporation donation is not only a way to run , but also a high level of social responsibility. The amended corporation law (2005) ensured the legitimacy of corporate social responsibility, but many thorny issues in it still exist. e.g. the flaw of models , the imperfection of encouraging systems,the conflict of diverse interests, the obscure of donation objects and lack of possible, practical and legal way to save the rights of victims. Other acts also can't manipulate corporation donation exactly and efficiently.Referring to our own issues and foreign experience, China should establish legal system of corporation donation, so that it can solve the issues and balance the interests of all aspects in society. The regulations of corporate social responsibility in corporation law (2005) of P.R.C are theoretical not practical. Social profit donation law of P.R.C ,contract law of P.R.C and interest law can't regulate corporation donation exactly and efficiently. The author transformed foreign experience with our country's fact and tried to find solutions of the issues in the article .