The Theoretical Foundation And The Legal Regulations Of Corporation Donation

At the beginning of the corporations'histories activities to donate was outside the scope of the legal perspective. However, as the socio-economic development and the development of corporation social responsibility, the corporation donation has gradually become an important problem which can not be ignored. Chinese corporation law is in the course of the promotion, the law should be more and more ninute. So we should make a more sophisticated regulations about corporation donations on the base of its theoretical research. In this paper, the author mainly discussed the theoretical basis and the legal regulation of corporation donations in the view of corporation's own interests. It is divided into four chapters. The contents are summarized as follows:The first chapter is"the outlines of the corporation donation". First of all, this chapter is written in the method of a comparative analysis between our country and other countries about the legal regulations of corporation donations, in order to overall the proper meanings. Secondly, the paper analyzes the legal characteristics and the legal nature of corporation donation so that we can seize the essential characteristics through the phenomenon and provide good start foundations for the theoretical analysis and the legal regulations. Finally, the corporation donations are divided into different classification according to different standards to help us understand the characteristics of different corporation donation very well. The second chapter is about corporation donation's theoretical foundations. In the past corporation donation was thought as the activities not belonging to the corporation objective. That was affected by the traditional theory that the corporation's aim was to maximize the interests of shareholders .That was also the result of the principle of ultra vires. The first part of this chapter is about the ultra vires. By reviewing the principle's history, the author points out that the theory at present is limited. So it is no longer the obstacles to the corporation donation. The second part of the chapter introduces the theory of corporation social resposibility ,on one side to set up a strong theoretical foundation for corporation donation.,and on the side to show that corporations as the corporation citizens are pleasure with the activities of donation.The third chapter is the analysis of relative cases. In the first and second section, two representative cases of the United States and Japan are precisely depicted and analyzed , in which, we can not only testify the effect of the ultra vires and corporation social responsibility, but also find the support of the regulationgs in the next chapter. In the third section the author has selected two representative cases of our country, to show the real situations and problems in the society.The fourth chapter is to overall the regulations about corporation donation. The first part is, in the view of corportaion-self's intrestes, to put forward some proposals on how to provide corporation donations in the article. The second part concentrates on the judicial reviews of the director's duty in the corporation donation and the criterion of reasonableness are brought in. The third part summarizes other law's regulations about corporation donation...