Research On Legal Issues Of Decision-making Power Of Charitable Donation In Company

With the continuous development of social economy, companies become an important economy which promote economic develop further. In the social construction, companies play an increasingly important role, but they also need to bear more social responsibility."Company Law" expressly granted the right to enjoy charitable donation of the company,providing a theoretical basis for charitable donation of the company. But it did not formulate the legal of decision-making power of the company. The company’s charitable donation help companies improve their social influence and establish a good social image, and enhance company’s social credibility, thereby enabling external environment for the development of the company to get some improvement. Meanwhile, the company’s charitable donation, to a extent,can improve the level of social welfare, improve the balance of society’s economic benefits, to ease social conflicts due to the economic benefits arising from fault classification, to promote the harmonious and stable development of society. However, the company’s charitable giving is voluntary disposition of its assets in the company. In the short term, it will result in significant reduction in the company’s assets, causing damage to shareholders earnings, and the company’s long-term development perspective. corporate charitable donation improve the company’s external development environment, help the company long-term business operation, so the pursuit of long-term benefits of shareholders, the company’s charitable donation is not a hundred more harm than good for shareholders.Based on previous study, referencing to various literature, for charitable giving decision-making power related to the company’s legal issues were discussed. This article is divided into four sections set forth the author’s point of view, as described below:The first part is to propose the definition of corporate charitable donation, charitable giving decision-making power through the company legal analysis, the basic rules of relationships and decision-making charitable donation clear company concept corporate charitable donation and the nature of decision-making power, and the exercise of shareholders’ equity.The second part is the exercise of charitable donation through the analysis of decision-making powers in the legal problems of the company, namely the exercise of thecompany’s main decision-making charitable donation, exercise programs, exercise conditions and liability issues, obtaining charitable donation of the company’s current decision-making power legislative situation and major issues outstanding.The third part describes charitable giving foreign companies the relevant legal provisions,including the essence of the United States, Britain, Germany and other countries of corporate charitable donation legal system, which combined with our company’s charitable giving legal issues, analysis and comparison, the lead author some thought.The fourth part is based on the first three parts of the charitable donation and make recommendations to improve decision-making power of the company to exercise the legal system,a clear decision-making charitable donation of body exercise, exercise program, conditions as well as liability issues, so that the decision-making charitable donation of company can standardize and orderly operate.