The Company Donated The Legal Issues

Corporate social responsibility means that a corporation gives first priority to making the largest profit for shareholders with the secondary aim to maintain and promote the interest of the society. As one of the aspects of corporate social responsibility, corporate donation reflects the sense of morality and justice. As a "Good Citizen", corporate donation is not only a way to run, but also reflects the corporation's duty of morality.Although the amended corporation law ensure the legitimacy of corporate social responsibility, it still exists many thorny issues, for example, the obscure of donation objects, the flaw of donation models, the imperfection of donation encouraging system, and the conflict of diverse interests. Meanwhile, our existed legal system is lack of possibility to operate in practice, so this legal system will not manipulate corporate donation exactly and efficiently. Referring to the experience of foreign countries, China should establish its own corporate donation's legal system of giving first priority to the interest of stakeholders and simultaneously taking consideration of social interest with a reasonable standard. This thesis tries to establish our own legal system of corporate donation to solve the problem that perplexes our country's corporate donation.Chapter one, on the foundation of analyzing and judging the foreign countries' objects of corporate donation, elaborates Chinese corporate donation's inner meaning, and on that basis, dissects the legal nature of corporate donation. In the view that corporation is one of the member of the whole society, corporation should play the role of "Good citizen" to carry out social responsibility. This chapter has two main purposes, first of which is to prove that corporate donation's development benefits from corporate social responsibility; Second of which is, by unfurling the theory of "Good citizen", to dig out the legitimacy of corporate donation.Chapter two, entitled by what thorny issues of corporate donation and shortcomings of the existed legal system are, spreads out our corporate donation's difficult circumstances. This part probes into diverse conflict of different interests in the process of corporate donation, and lays out diverse conflict's manifestation. Meanwhile, this chapter points out the flaw of existed legal system of corporate donation, especially the donation models and the obscure objects in donation's practice. The main idea of this chapter is to expound the problem of corporate donation and show the necessity and urgency to balance the conflict of diverse interests and re-establish our donation's legal system.Chapter three, firstly expounds how to balance the diverse interests, and insists that the protection of shareholders' interest should be in the head. Through enhancing the consciousness of "Good citizen" and establishing proper system, corporate donation will be one of the ways to run for the corporation. Secondly, the chapter tries to establish the legitimacy of donation to ensure the corporation's right to donate. Moreover the chapter also sketches corporate donation's model and makes this model be the guidance in the specific process of donation. Thirdly, the chapter emphasizes that corporate political donation should be forbidden in the legislation, and proposes that corporate donation should be combined with corporation's aim to achieve reciprocal interest. Generally this chapter aims to make the activity of corporate donation become more adaptive and more well-development from different aspects.This thesis, centering on the legal research of corporate donation, intends to sketch domestic reasonable legal system for corporate donation and to find a better way to solve the existed problem in the practice of corporate donation. By illustrating that corporate social responsibility is the legal obligation for corporation to maintain and enhance the social commonwealth besides pursuing profit-maximum for shareholders, corporations should positively and willingly carry out the social responsibility as a "Good citizen", and then to accomplish its own value.