The Legal Issues Research On Corporate Charity Donation

Along with rapid development of the modern market economy,the company scale is bigger and bigger.However,the negative effect brought by the company is more and more while the company was thought to pursue the biggest benefit for shareholder.Therefore,in the theory of modern company law,it is thought the company should undertake certain social responsibility while pursuing benefit and corporate charitable donation is thought an important way.Through the corporate charitable donation,company carries on the social redistribution to the company profit and mitigates the social contradiction.It also shares serious social management pressure of the government.So it is very valuable.In china the corporate charitable donation exists many serious problems in the policy-making system,the encourage system and the surveillance system.Even in the 5.12 Wenchuan earthquakes which shock the whole of world,all kinds of donation events reflected the legal issues of the corporate charitable donation.And the most important reason is the conflict of interest and the deficient of mechanisms system in the corporate charitable donation.In view of this,the article aims at exploring from the corporate social responsibility as beginning,analyzes the present situation flaw and reasons of our corporate charity donation system.At last,the article uses the principle of balance of interests and construction of the mechanisms to improve the corporate charity donation system.