A Research On Several Legal Issues Of Corporate Charitable Contribution

Corporate social responsibility means that a corporation gives first priority to making the largest profit for shareholders with the secondary aim to maintain and promote the interest of the society. As one of the aspects of corporate social responsibility, corporate charitable contribution reflects the sense of morality and justice.Although the amended Corporation Law ensures the legitimacy of corporate social responsibility, it still exists many thorny issues, for example, the obscure of donation objects, the imperfection of encouraging and restriction system on donation, the conflict of diverse interests and so on. To legally solving these thorny issues, we should analyze and study basic theory of corporate charitable contribution firstly, such as the legal characteristics, the legal relationship and meaning of corporate charitable contribution, and discuss the restriction system on donation. Referring to the experiences of foreign countries and reality of corporate charitable contribution in China, starts with research of basic theory, this thesis tries to establish our own legal system of corporate charitable contribution. There are five chapters in this thesis as follows:In Chapterâ… , the thesis introduces corporate social responsibility, that is the theoretical foundation of corporate charitable contribution, from its history course in America to the development of theory and legislation in China. The main purpose of this chapter is to understand the history and reality of corporate charitable contribution.From Chapterâ…¡to Chapterâ…¤is all about the material legal research of corporate charitable contribution.In Chapterâ…¡, the thesis studies the legal characteristics of corporate charitable contribution. Referring to the controversy of donation and reality of corporate charitable contribution, the thesis analyzes the assort of corporate charitable contribution and the comparison between corporate charitable contribution and similar legal concept, and defines the legal characteristics of corporate charitable contribution. The main idea of this chapter is to prepare itself for the next researching task ahead.In Chapterâ…¢, the thesis studies the legal relationship of corporate charitable contribution. The research of subject, object and the system of right and obligation in corporate charitable contribution is the main content of this chapter, and it will help to define the range of each condition of the legal relationship in corporate charitable contribution and to make the legal consequence respectively sure.In Chapter IV, the thesis tries to define the meaning of corporate charitable contribution. Based on the research of the legal characteristics and the legal relationship of corporate charitable contribution, starts with the research of the meaning on donation, links with the research of the aim on corporate charitable contribution, the thesis has defined the meaning of corporate charitable contribution.In Chapterâ…¤, the thesis studies the conflict of diverse interests and system of rightrestriction on corporate charitable contribution. To solving those thorny issues, starts with the research of the conflict of diverse interests on corporate charitable contribution, the thesis gives several legal advices on system of right restriction about corporate charitable contribution.