The Ethical Analysis Of Corporate Donation

Corporate survival and development are linked with the society closely. Modern corporation not only is the main body of management in economic activity, also is acting the certain role in the social activity similarly, it has the social attribute as same as the human, on international it is called "Corporate Citizen". As a citizen, the corporation must on own initiative undertake the certain social responsibility, and fulfill the responsibility and the duty as a social citizen, repay the society, make the contribution for the construction of the harmonious society.The demand for the commonweal in our society grows day by day. The commonweal becomes more and more developed, and it needs the government, needs the non-profit organization, also needs the corporate support urgently. As the greatest wealth inventor of the social, the corporate subsidize to education, sanitation, culture, and other social commonweal fields, becomes more and more importantly. The corporation became the main army of the society donation. From the events of flood-fighting and disaster relief, resisting the SARS, rescuing Indian Ocean tsunami and so on, we can see that, Chinese corporate donation is emerging gradually, and it has a tendency toward continually and comprehensive development. But it is in the market economy reform process that the corporate donation of China developed, many procedures have the spontaneity, the capriciousness and fortuitousness, existence many questions. For example, some corporate has the donation ability but non-contribute;some corporate lacks the system donation and the integrity organization system, these causes lead the donation and the project management to improper, and unable to achieve the donation's original intention;appears questions such as the donation breaking it's promise, donation corruption, andso on. its negative function affected the entire donation image enormously;the legal safeguard mechanism of the corporate donation is not perfect;the manage mechanism of the public welfare organization is not transparent, causes the corporation is not know well to the specialized donation channel cognition, has hindered the further development of the corporate donation, and so on.The corporate donation is an important way that the corporate undertake the social responsibility, and make the contribution for the development of the social commonweal career. Supporting and participating the social commonweal, is an important aspect of the corporation managing ethics moral reconstruction, and is the manifesting of the corporate culture, the corporate spiritual civilization and corporate core value. The corporate citizen has the moral responsibility to pay attention to the development of the commonweal. On the other hand, the development of the corporation entered the time which competitive intangible assets, donation is helpful in advancing corporate intangible assets disposition such as culture and morals. It is also one kind of essential form that the corporate seeks own comprehensive development and the realization of its value under the condition of market economy. The corporate donation enhances the Chinese traditional moral, such as the unity meanly, serving others pleasure, patriotism, and objectively, it has the impetus function to the moral reconstruction of the society, it also is concerned about the disadvantaged minority on morality, and is helpful in carrying on the social counter-impoverished, is advantageous in the realization of the common enrichment goal.Nowadays, corporate donation develops internationalization. How to construct the competitive advantage becomes one of problems that the corporate needs to solve urgently. Implementing the donation, the corporate can't depend on the good desire, but also must have its integrity corporate culture and the donation idea, the donation ethicsystem, and founding the wins model of the corporate donation. To promote the development of Chinese corporate donation health, domestic, and continually, we must take the commonweal spirit "the compassion offer, the feedback society" as a foundation, persisted ethics standard such as offers, the harmony and the full scale development;Strengthens the participation sense of commonweal of populace's, establish and consummate the society credit system, strengthens the media propaganda and the guidance of public opinion, to make donate as one kind of social culture. Combining with laws and regulations, and commonweal organization safeguard, thus forms the effective society to drive the mechanism and the correct appraisal mechanism, then realizes the win of the corporate and the commonweal organization and the society, impels the entire social to develop harmoniously and comprehensively.