Research On Corporate Charity Donation

As a reflect way of social welfare, the important part of charity donation also consists of corporate charity donation whether in donation scale or donation amount. It is undeniable that corporate charity donation has made obvious development in these years.Not only does it make effort to earthquake relief,science,education,etc, but also make contribution to alleviate social contradictions.But compared with the United States, Britain, Japan and other countries there is still a certain gap between theory and practice in both research revealed many problems. For example,stakeholders’right and obligations are dispersed and mixed during corporation charity donation.In practice, the process of tax fraud, lying to donate and donate endless corruption. The reason why there is such problems exist is lacking of relevant legal system.Lacking of performance in terms of donations to encourage makes voluntary donation become harder.At the same time, unperfect relevant donation mechanisms and shortcoming of regulation improper donation always cause damage to the interests of stakeholders,which prevent the healthy operation of the company’s charitable donations.Therefore, the current need to do is recognize the present situation of China’s corporate charitable donations and problems, drawing on advanced concepts and systems of other countries, to seek an optimal balance point between encouraging corporate charitable donations and appropriate regulatory, to pursue perfection of corporate charitable donations legal system.Combining our corporate charitable donation system, learn about the theory and foreign legislation,the article is discussed in four parts except for introduction and conclusion. Firstly,the theoretical basis of corporate charity donation is elaborated.According to introduce the theory of corporate social responsibility,strategic charitable donation and relevant stakeholders,discuss the company’s charitable donations necessity, strategic and rationality, helping us outline the legal system of charitable donations picture.Secondly, review the current status of the corporate charitable donations and reflect their problems. The major problem of lacking legal recognition of corporate charitable donations, donated less incentive measures and inadequate legal regulation donation are included. Then, introducing the major countries study abroad charitable giving legal system. By comparison with the U.S., UK and Japanese corporate charitable donations course of development, to encourage research and limits system and provide reference factor for improving the system of corporate charitable donations. Finally, in view of the problems of corporate charitable donations, recommendations for improving the legal system of corporate charitable donations are advised on the basis of i foreign advanced system. Specifically including:The legitimacy of a clear corporate charitable donation scheme;promote the improvement of the company’s charitable giving incentive mechanism;conflict and building-related charitable donation mechanism to balance the interests donated process;improve the corporate improperly donated relief system.