Interest Conflicts Of Corporate Donation And Its Balancing Mechanism

Corporations, as an integral part of modern economic advance, carry many expectations from nations, the public and society as a whole. Nonetheless, due to the contradiction between the infinite demands of individual units and the finite social resources, corporate donation inevitably triggers interest conflicts among various relevant subjects. The way to solve this issue has become a hot topic of discussion in different research fields, like law and sociology. For that reason, this thesis, from my legal perspective, puts forward concrete proposals on balancing interest conflicts in company giving and display some advice to structure and ameliorate the system of Chinese corporate donation.From the overall structure, this thesis is centered on the theme of "the interest conflicts and their balance in corporate donation". Referring to the concrete research means, we have adopted the method of economic analysis, historical analysis and the argument of demonstration analysis. By elaborating the conception, classification and current situation of company donation, interest conflicts caused by corporate giving behavior are analyzed in different perspectives, and legal suggestions to address these problems are proposed at same time. The dissertation is divided into the following three parts detailed. Specifically,Chapter one is the introduction of corporate donation. Through the description of notion and type of corporate donation and the general survey made of its history and development, the part 1 and part 2 illustrate us that the phenomenon of corporate giving has become a prevailing subject nowadays. The part 3 of this chapter is entitled "the status quo & problems about company donation in China". In this third part, on the basis of summarizing the current situation and development of company giving, actual problems within this process would be expounded. These problems are the root of the interest conflicts. The main purpose of this chapter is, for further analysis, to offer theoretical and practical background and data related.The second chapter is to discuss and to probe into the interest conflict in company giving. Different views to the phenomenon of corporate donation are presented from both law and sociology perspectives, such as three main forms of interest conflicts in company giving. To some extent, this chapter is a transitional paragraph for the research below.Chapter three, as the core part of this dissertation, discusses "the balance of interest conflict and its legal suggestions". First of all, the function of both market forces and legal means in balancing conflicts of interests are analyzed in corporate donation. But market forces never come without some drawbacks. As a consequence, legal means to adjusting various interest conflicts in corporate giving become necessary for that because of its effectiveness. Finally, on the basis of above all, specific regulations about the balancing of interest conflicts in corporate donation would be proposed from five respects----the right and authority of corporate giving, the internal decision-making and restricting mechanism of corporate donation, the right relief system of stakeholders and creditors,the obligatory disclosure of contributions information and the tax treatment of corporate donation.