【作者】 张玮；

【导师】 徐伟敏；

【作者基本信息】 山东大学 ， 法律， 2012， 硕士

【摘要】 公司捐赠制度对市场经济和公司自身的发展有着重要的意义,是现代公司法中-项重要的法律制度。随着经济的发展与社会的进步,公司自身的经济实力不断增强,公司在追求股东利益最大化目标的同时给社会造成的影响也在不断扩大。公司社会责任理论应运而生,它强调公司在追求股东利益最大化的同时应当最大限度地关怀和增进社会福利。公司捐赠是公司承担社会责任,增进社会福利的直接表现形式。目前,公司捐赠已然成为公益事业的主要贡献力量,对社会财富的再分配与公共福利的增长发挥着积极的促进作用。但是,由于公司制度在我国存在的历史还不长,“公司社会责任”等公司法理念认知还不成熟,没有形成制度化、规范化的运作机制,公司捐赠在实践中出现诸多问题,如公司虚假捐赠,恶意捐赠以逃避债务,捐赠承诺不兑现或不完全兑现等等。这些行为损害了公司捐赠利益相关者的合法权益,不利于维护社会公益。公司捐赠的具体制度设计要体现股东利益、公司利益和社会利益的平衡,主要表现为公司捐赠的认定、捐赠决定的归属、捐赠数额与对象的确定,以及利益相关者合法权益的救济机制。在立法不完善的情况下,只有在公司内部通过对公司捐赠决策权进行安排,明确公司捐赠的数额、对象、捐赠时的状态等来约束公司捐赠行为。而在公司外部,需要利益相关者运用《公司法》、《合同法》等的规定救济自己合法权益,从而矫正不当的公司捐赠行为。法律规制的最终目的是既鼓励公司捐赠行为,又能维护股东和公司的利益,在公司捐赠中实现股东利益、公司利益和社会利益的平衡,从而增进社会福利,促进社会和谐发展。更多还原

【Abstract】 Corporate donation system has an important significance to the market economy and the companies’own development, and it is an important legal system in the modern company law. With the development of economy and the progress of the society, the companies’own economic strength is growing gradually, and the expanding pursuit of maximum benefits for shareholders has great impact on society. Under this situation, corporate social responsibility theory emerges, which emphasizes that the interests of all societies should be maximized and enhanced in the pursuit of maximum benefits for shareholders. Corporate donation is direct way to take social responsibility and to improve the social welfare.At present, the companies have become the major contributor to the public welfare, and play an active role in promoting social wealth redistribution and the growth of public welfare. However, due to the history of company system in our country is not long, the cognition of "corporate social responsibility" is still immature, the institutionalized and standardized operation mechanism has not yet formed, corporate donations have many problems in practice, such as company false donations, corporation malicious donations to evade debts, corporate donations can not be realized or not be fully realized. These acts harm the legitimate rights and interests of the stakeholders, and are not conducive to the maintenance of social welfare. The company donated the specific system design should reflect the balance of the interests of shareholders, the corporation interests and the social interest, which is mainly reflected on identification of donation, attribution of decision-making power, amounts and object of donation as well as rights relief mechanism of shareholders. Under the imperfect legislation, arrangement of decision-making power, refinement of directors’ fiduciary duty as well as definitude of amounts, objects, and decision-making processes act to bind corporation donations in the company. While out of the company, stakeholders need to use the provisions in "Company law" and "Contract law" to relief their own rights and correct inappropriate behaviors of corporate donations. The ultimate goal of legal regulation is to encourage companies to donate, to safeguard the interests of shareholders, corporate interests and social interests, thus to promote the harmonious development of society.更多还原