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A Research On China's Legislation Of Corporate Donations

Posted on:2011-09-24Degree:MasterType:Thesis
Country:ChinaCandidate:X X WangFull Text:PDF
GTID:2166360308990604Subject:Economic Law
Abstract/Summary:PDF Full Text Request
In building a harmonious society today, the economic has a futher in-depth development, and the company is not only the main role as an important ecomomic activity but plays a growing influence in the social,political,culture and other fields. It has social-human attributes as people.As a"corporate citizen",it also bear social responsibility.Coporate donate is an important acivity in modern society and one of the main ways of bearing the social responsibility.When it as a way to transfer property,coporate donate can redistribute the profits,promote the development of the economic,adjust the gap between rich and poor,ease the lass confilct,so it has a system value and become one focus of company law academic discussion issues.Since the 5.12 earthquake 2008,in the goverment and mobilization of all sectors of the community in donate for the earthquake zone,corporate donate occupied the most of the proportion of the community to the whole donate.CEO of the giant real estate Wang Shi after the company contributed 2 million in the first time said:"......this is the largest single amout authorized by the Board,and is an appropriate amount......The company donation should be sustainable and not to be a burden."Wang Shi was rebuked because of his attitude of the amout of donation.After that the Vanke company donated 100 million to help the recovery and reconstruction to compensate for the lack of contributions before,but this act is difficult to eliminate the negative in the community.The judge of corporate donate legal issues began to strom suddenly the sky."Vanke contributions gate"reflect a range of issues related to furter highlight of the company's donation.In the legislative level,our current Company Law and other realated laws still exist in company donate provisions,so a Corporate Donate Law need to fill the gap.In view of this,this paper began to define the basic content of the company donate, perspective the theoretical basis ,analysis the situation and the disadvantage of the donate to learn from more relevant national legislation,finally improve a set of legislation of company's donaion in our country.This paper focuses on China's legislation,the company's donation is heating with the corporate social responsibility theory in recent years,one of the elements involved of its legislation is limited in breadth and depth.This paper is divided into five parts:The first part is an overview of the company's donate.This part analysis the upper concept of donaion and the characteristics,to focus the current partes'views of pros and cons in corporate donate.The second part is the corporate donate's theoretical foundation and motivation. Elaborates the theoretical foundation from the ethics,economics and law point of view.The motivation of the company donation from internal and external causes to explain.The third part is the problems in our country's donation.Firstly,we take a overview of our company's donation.Secondly,explain the conflicts that the company donate leads.Finally,elaborate the company's decision-making system,information disclosure system,relief system and oter aspects of the company's donation of the legal system.The fourth part is comparation of the main national legislation relating to the company donate.This part selected the typical countries of the civil law and common law system,using comparative,empirical and other methods to analyzed and compared the major national legislative process and the classical cases.In the light of the extra-territorial feature,we summary the feature of donate in our country.The fifth part is the legislation of company's donation in China.This part elaborates in native perspective,conmbined with our current situation.Firstly,we should start to supplement and improve existing laws.Secondly,we focus on planning a Corporate Donate Law,in order to achieve our country's legislation in a more comprehensive perspecive.
Keywords/Search Tags:corporate donations, social welfare, corporate social responsibility, legislation
PDF Full Text Request
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