The Conflicts Of Interest And Balance In Charitable Donations

Charitable donations have since ancient times as a kind of traditional virtue.Aristotle once said,“among all virtue, generosity well-beloved, because the giver canhelp people. China is a large country, and unbalanced development between differentregions and social problems emerge in endlessly, there is a significant number ofvulnerable groups need to get social assistance, coupled with the natural, geographicalreasons cause natural disasters occurred frequently, the power of the government aloneis difficult to deal with, calls for the joint intervention of enterprise and the social fromall walks of life. With economic development, the company continue to grow stronger,capital is more and more strong, some companies even rich, together with the conceptof corporate social responsibility is deeply rooted in the hearts of the people, the publiclook forward to as a company can take on more social responsibility as a corporatecitizen, as a social responsibility the main and the most direct way of corporatephilanthropy donation, supported by more and more in real life. And with the rise of theconcept of charity investment philosophy, modern company is the charitable donationsas a marketing tool, written to the company development strategy.Because company system to establish relatively late, the charitable donation legalsystem is not perfect, the theoretical research of scholars in this area is relatively small.Due to the lack of relevant legal regulation, many of the problems exposed in charitabledonations in practice can’t be effectively resolved, greatly hindered the development ofphilanthropy in China. From the stage of China’s charitable donations practice conflictof interest problems, we should balance the interests of the Mechanism for Conflict Onthis basis, in order to promote the development of philanthropy in our country, toachieve a win-win situation of the company and the society.The article consists of four parts:The first part, mainly through the analysis of the concept and characteristics ofdefining the company charitable donations, and according to different standards, thecompany charitable donations to make a simple classification; analysis of the nature ofthe company’s charitable donations; through charitable donations to the company’s legalrelationship, further defined the main body and its rights and obligations in the companyof charitable donation.The second part, analyzing the legitimacy of the company charitable donations, to analyze the source of the social responsibility theory, concept description, interpretationof the social responsibility theory and the relationship between corporate charitabledonations.The third part, mainly on the company’s charitable giving the interests of all partiesin conflict are analyzed.The fourth part, based on the conflict of interest of different subjects proposed tobalance the interests of the Mechanism for Conflict idea, through perfecting corporateinternal governance structure, clarify the legal relief way of stakeholders, and adjust theincentive mechanism, to achieve the interests of the company and the interests of allparties related people balance, promote the healthy development of the company ofcharitable giving.