Research On The Legal System Of Corporate Donation

"Company Law" clearly provides the company should bear social responsibility, as a typical corporate social responsibility, the corporate donation reflects the concept of a good "corporate citizen", and it is a moral obligation to the company itself. It is very important that the donation of the corporation is playing an outstanding role in the development of the company's development as well as social progress. On the other hand, as the action of dealing with the property of the company, conflicts of interest must be accompanied by the corporate donation one after another. Therefore, the reasonable standards of law become necessary. Only in condition of reasonable legal constraints, can the system of company donation, corporate development, the interests of shareholders and the interests of related people get proper protection and healthy development. During the course of corporate donation, we must try to balance the conflicts of interest in the donation, properly handle the interests of the dispution . The purpose of the legal system is to encourage companies to pay back the community and promote the interests of society. The thesis is composed of five parts and mainly discusses the following aspects:The first part is mainly about the basic theory of corporate donation to analysis the value of the corporate donation. This part elaborates the basic theoretical issues about the corporate donation to establish a fundamental necessity of the existence and significance of the system. The theoretical basis for corporate donation is corporate social responsibility, but traditional theory of company law took rentability as the essential attribute of company, and considered that the only goal of a company is trying hard to make money. this part want to outline a proper attitude towards corporate donation through the discussion above. From the view of history of corporate donation, obviously it involves interests balance. The legal system of corporate donation not only have great value to our society but also have practical meanings.The second part adopts the method of comparison, to contrast the domestic and foreign company donation, summarized the situation of the development of our company donation tease out a rational thought. First , the foreign company donation system were summarized, lays out the development of the system about the contemporary foreign company. Second describes the present situation of our country's company donation. The legal system, the donation concept, donated practice, etc are discussed to analyze the defects of the system about company donation. On the basis of comparative reference about the concept and system, the author puts forward some basic views.The third part is the legal attribute of donation and conflicts of interest were discussed. Through the analysis of the legal attribute of company donation and the conflict of interests produced by company donation, this part points out that the donation system construction should weigh the interests of all parties. Constructing company donation system shall be sure the positive role of the system, but the more importance is to balance the company interests and shareholder interests, shareholder interests and other involved people's interests.Fourth part, starting from the concrete standard of company donation, substantial requirements and procedures of donated items and supervision problems are analyzed and discussed. Beginning with the donation decision-making authority, for the purpose of donation, donation amount, decision procedure, this section describes the company donated decision-making mechanism,and from the source to clarify the essence of legal requirements. Second half part points out the significance of the Articles of company, the specific decision-making procedures and the treatment of sudden donation issues. Then explain refined system can really build a standardized system of corporate donations.The fifth part is about the defective donation, from The effectiveness of the donation to the rights and interests protection, again to the responsibility of flaws donations. It is the inevitable requirement of the practice of law that we must have a clear attitude to treat defective donation. Defects caused donations and perfect the responsibility to remedy mechanism for the healthy development of the donation system is also important. The above problems must be solved to establish an effective company donation system.