Research On Laws Of Enterprise' Public Welfare Donations

The public welfare donations of enterprises have attracted a great attention from jurisprudence theorists in these few years. Reasons are as follows. On one hand, as there're an increasing number of serious natural disasters breaking out in our country in these several years, domestic reports on public welfare donations of enterprises have attracted the attention from people all around the world. On the other hand, theory of enterprises'social responsibilities has been accepted widely by western countries.This essay is divided into four parts except for the preamble and the conclusion.In the first part, there're concepts and categories of Enterprises'Public Welfare Donations,which reveals that public welfare donations need to be a part of social responsibilities of enterprises. Moreover the key point of this essay is public welfare donations, and this part will lay out the differences between public welfare donations and charity donations.In the second part, firstly there'll be the theoretical origins of enterprises'public welfare donations, which is the emergence and development of the theory of enterprises'social responsibilities. The internal reasons of enterprises'public welfare donations will be illustrated by analyzing the theory of enterprises'social responsibilities systematically. People recently have accepted the idea that enterprises should take social responsibilities, and enterprises'donations, especially public welfare donations, are indispensable parts of enterprises'social responsibilities.Secondly, public welfare donations shouldn't be considered as ultra vires upon analyzing enterprises'donating capacities. As long as legal representatives or directors of enterprises make the public welfare donations within the legal and reasonable amount on behalf of their enterprises, and the donations are without prejudice or detriment to the relevant laws and regulations and legal rights of interested parties of enterprises, these public welfare donations should be encouraged in laws.Finally, advantages and disadvantages of laws on enterprises'public welfare donations will be set forth from both positive and negative sides. Further legal rights and interests of enterprises, society, shareholders and other employees, should be balanced in the process of establishing a system of enterprises'public welfare donations upon analyzing values and conflicts of interests arising from a system of enterprises'public welfare donations.In the third part, the main purpose is to make comparisons of precedents and instances of legislation on enterprises'public welfare donations of America, Japan and Germany, which is aiming at finding out deficiencies of current laws on enterprises'public welfare donations, and preparing for improvements of lawmaking on enterprises'public welfare donations.In the fourth part, suggestions of improvements on enterprises'public welfare donations of our country will be proposed. Donating capacities of enterprises, decision-making institutions of enterprises'donations and limitations of enterprises'donations should be defined in laws. Moreover preferential tax policies for enterprises'public welfare donations should be defined in law and supervisions should be strengthened as well.