Research On Legal Regulations Of Corporate Public Welfare Donation

With the rapid development of Chinese economy and the improvement of national income levels, China’s public welfare donation enterprise has shown a good momentum of development. The corporate donation is an important part of China’s public welfare donation funds. It has a very good role in reducing the gap between the rich and the poor in our country and maintaining social stability and harmony. However, corporate donation in China also have some problems at present, such as the form is single, the donation level is not very high, the effect of donation is difficult to be guaranteed. How to balance the interests of all parties, is still to be discussed and studied. This paper is trying to put forward views and suggestions on the basis of the analysis of corporate public welfare donation’s nature and legal relationship, and combining foreign theory and legislation practice. Also our current laws on company public welfare donations were investigated.