With the development of economy and the deepening of the opening to the outside world,our country enterprise scale expands unceasingly,business continued to strengthen,under the influence of the foreign advanced concept of corporate social responsibility,more and more enterprises began to realize that foreign donation can bring more economic value and social value,has been expanding its donations,donations increasing year by year,many companies began to actively fulfill the social responsibility in the form of foreign donations,especially combined with the enterprise development strategy of an increasing incidence of foreign donations,and gradually transforms the donations by the original type from altruistic donations and mutual benefit.Growing domestic enterprise donation activities,donations range widening,not only relates to the social public welfare,poverty alleviation,education,medical treatment,also involves the environmental protection,scientific,and cultural and other fields,enterprises in the aspect of perfecting the social security system plays a more and more important role,the construction of a harmonious society to play an increasingly important role.In our country,state-owned enterprises are mainly enterprises with national economy and people's livelihood,which is an important part of national economy.In the course of operation,state-owned enterprises should bear more social responsibilities than the general enterprises,and actively respond to national policies and calls,so as to serve as a benchmark for other enterprises.At the same time,the perfection of the state-owned enterprise system will directly reflect the coordination of economic and social development.Has long been under the influence of maximize shareholder interests concept,the legal regulating of the state-owned enterprise donation problem has not been much attention,in the 1990 s,as the foreign enterprise society responsibility movement up,corporate donations to gradually become an important "issue" in the process of its development.With the continuous improvement of China's economic system reform,the economic strength and market competitiveness of China's state-owned enterprises have been greatly improved.However,the management idea that the state-owned enterprises pursue profit maximization continues to increase.In thereal society,due to a lack of form a complete set of legal system and the constraints of informal norms,donation legal regulation of the state-owned enterprises is more and more prominent,so as to get the attention of the society from all walks of life.How to strengthen the social responsibility of the state-owned enterprises and to donate to the state-owned enterprises is the core issue which needs to be solved urgently in the new era.At the same time improve the state-owned enterprises donation legal regulation is a core goal,to standardize the behavior of state-owned enterprises donation is the practice of economy and society coordinated development,create a society under the rule of law and the basic requirement of a harmonious society.Therefore,it is necessary to discuss the legal regulation of the donation of state-owned enterprises in both theory and practice.In this article the author will state-owned enterprises as the specific research object,on the basis of relevant research results at home and abroad,using comparative analysis and literature research to the state-owned enterprise donation from a corporate social responsibility and the donor ability of state-owned enterprises has carried on the detailed discussion on two aspects,clarify the connotation of the state-owned enterprise donation,find out the current legal regulation problem facing in the process of the donation,to solve these problems put forward the corresponding solutions,which passed a law in the form of state-owned enterprises listed will decide,hope for the state-owned enterprise donation to build a relatively comprehensive,standardized legal system,so as to provide a more feasible implementing scheme. |