本文關(guān)鍵詞：公司公益捐贈法律問題探析　出處：《華東政法大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 公司捐贈 公司社會責(zé)任 股東利益沖突 瑕疵捐贈

【摘要】：萬科公司在2008年5月20號的汶川發(fā)生地震后，向該災(zāi)區(qū)捐出200萬元的善款，也正是這一舉動使該公司備受指責(zé)，因為作為上市公司的萬科，它所捐出的金額同該公司實力不相符。事后，該公司的王石董事長在個人博客里寫著：“作為董事長，我個人覺得公司捐款的200萬是適宜的。因為這是董事會經(jīng)過討論后最終決定的一筆最大數(shù)額的單次捐款，即便是得到更大數(shù)額的授權(quán)，我還是覺得200萬的數(shù)額比較合適。因為在自然災(zāi)害頻發(fā)的中國，慈善賑災(zāi)活動是件常事。故此捐贈活動應(yīng)該是企業(yè)長期堅持不間斷的事情，不應(yīng)該給企業(yè)帶來經(jīng)濟負(fù)擔(dān)�！敝螅痔岢鲆粭l有關(guān)萬科公司內(nèi)部募捐時給員工的建議：每次捐款，一般員工把10元作為捐款上限。王石對此的說法是，不能讓獻愛心變成經(jīng)濟包袱。事后，網(wǎng)絡(luò)上掀起一片沸騰的輿論，王石及萬科同時被“捐款門”困擾著。幾乎國內(nèi)所有媒體都在質(zhì)疑和批評這件事時，，該企業(yè)的名譽也遭受著空前的挑戰(zhàn)。在此事件產(chǎn)生的一周后，王石為了挽回在這次事件帶來的損失，加急發(fā)布新聞再向災(zāi)區(qū)捐出一個億。而同一時刻，民營企業(yè)的后起之秀——“王老吉”品牌所有者加多寶集團以1億元人民幣的國內(nèi)單筆最高捐款感動了每一個中國人。隨后“王老吉”受到全國網(wǎng)民的熱烈追捧，產(chǎn)品銷售火熱，甚至一度售罄。由此可見，企業(yè)承擔(dān)社會責(zé)任已形成了一種趨勢，業(yè)已成為我國企業(yè)必做的一種戰(zhàn)略抉擇，更多的企業(yè)開始用實際行動來踐行本企業(yè)的社會責(zé)任。 可是，一系列類似萬科這樣的“捐款門”公益捐款事件體現(xiàn)出公司肩負(fù)社會責(zé)任時面對的嚴(yán)峻問題：企業(yè)怎樣捐款才能做到在履行公司社會責(zé)任的同時還可以維護其他相關(guān)利益人的權(quán)益。解決好這個問題有利于促進企業(yè)勇于承擔(dān)社會責(zé)任，并且能夠適度、合法地承擔(dān)社會責(zé)任。文章將運用歷史分析、比較分析和實證分析等研究方法去考察海內(nèi)外企業(yè)捐款制度，通過特有的視角來觀察并分析各國公司捐獻的近況，指出其存在的主要問題。這在理論上有助于深刻把握公司慈善捐贈的實質(zhì)，明確企業(yè)在慈善捐獻時體現(xiàn)的利益均衡思想，履行時可以做到準(zhǔn)確地擬定相符方案，鞭策企業(yè)慈善捐款的順利進行。 文章共分為五個章節(jié)： 第一章，公司捐贈同公司社會責(zé)任間的聯(lián)系。公司社會責(zé)任是說，公司不可以簡單地將最大可能地替股東們謀利益作為其存在的唯一目標(biāo)，應(yīng)該盡最大可能地關(guān)心并促進除股東利益以外的所有社會益處。而理性公司人的最終目標(biāo)是追求利潤最大化，如果公司將捐贈決策與經(jīng)營戰(zhàn)略相聯(lián)系，不僅可以履行公司的社會責(zé)任，還能幫助公司實現(xiàn)利潤最大化這一目標(biāo)。從短期來看公司捐贈會增加營運成本，但從長遠看卻會大大增加公司的無形資產(chǎn)。在世界主要國家的公司法中，對公司捐贈的態(tài)度經(jīng)歷了從完全禁止到逐步允許的過程，我國普遍認(rèn)可公司的捐贈能力。 第二章，公司捐贈中的利益沖突，分為與股東的利益沖突和與債權(quán)人的利益沖突。公司捐贈是對公司財產(chǎn)的無償轉(zhuǎn)讓，短期內(nèi)會導(dǎo)致公司財產(chǎn)的被削減及運營成本的增多，它在某種程度上會導(dǎo)致公司利益沖突的加劇。這就要求通過構(gòu)建法律制度，劃分各利益主體間的權(quán)利界限，促使各不同權(quán)利能夠規(guī)范的實現(xiàn)，使利益主體相互之間處于和諧的狀態(tài)，從而達到法律所追求秩序與正義。 第三章，公司捐贈的制約機制。事前制約機制可有效防止股東和債權(quán)人等利益的受損。其中，公司捐贈的內(nèi)部決策程序和董事的信義義務(wù)，以及捐贈的金額和對象限制等尤其應(yīng)得到重視。 第四章，瑕疵捐贈的事后救濟和責(zé)任承擔(dān)。不當(dāng)捐贈發(fā)生時，有必要在可行范圍內(nèi)對瑕疵救濟進行最大程度的彌補，以防止公司、股東、債權(quán)人甚至是受贈人的權(quán)利受到不正當(dāng)阻礙。 第五章，結(jié)語。我國公司慈善捐贈的相關(guān)法律已見雛形，但相對零散，有亡羊補牢之嫌，有必要繼續(xù)推進公司捐贈的理論研究，為完善立法做好支持和準(zhǔn)備。
[Abstract]:Vanke in May 20, 2008 after the Wenchuan earthquake, the disaster area to donate $2 million to charity, it is also a move that the company has been criticized, because as a listed company, Vanke, it donated the amount with the strength of the company is not consistent. Afterwards, the company chairman Wang Shi wrote in his blog: "as chairman, I personally feel that the company donated 2 million is suitable. Because this is a single donation board a maximum amount after the discussion of the final decision, even greater amount of authorization, I still think 2 million of the amount is appropriate. Because of frequent natural disasters in the Chinese, charity activities the thing is. Therefore the donation should insist on uninterrupted enterprise long-term thing, should not bring economic burden to the enterprise." later, he proposed an internal Vanke Company donated to the relevant offering Employee suggestion: each donation, the general staff to 10 yuan as a donation limit. This argument is Wang Shi, can not let the love become economic burden. Afterwards, the network launched a boiling public opinion, Wang Shi and Vanke "donation gate" was also plagued. Almost all domestic media have questioned and criticized the things, the company's reputation also suffered unprecedented challenges. This event is generated after a week, Wang Shi in order to save in the event losses, urgent news to donate to the disaster area in one hundred million. At the same time, private enterprises after the show, "Wong Lo Kat" brand owner JDB group to 100 million yuan the domestic Renminbi highest single donation touched every Chinese. Then "Wong Lo Kat" welcomed by the users of products, sales hot, even once sold out. Thus, corporate social Responsibility has formed a trend. It has become a strategic choice for Chinese enterprises. More companies are starting to take practical actions to fulfill their social responsibilities.
However, a series of similar 170000 "donation gate" charity donation events reflect the company's social responsibility when facing the serious problem: how to do business donations in the performance of corporate social responsibility at the same time you can also maintain other stakeholder interests. To solve this problem is conducive to the promotion of enterprise social responsibility, and be able to moderately, legally assume social responsibility. This article will use historical analysis, to study at home and abroad enterprise donation system of research methods of comparative analysis and empirical analysis, through the unique perspective to observe and analyze the national company donation situation, the article points out the main problems. It is helpful to grasp the essence of corporate philanthropy in theory on the balance of interests reflected in the clear concept of corporate charitable donations when the performance can be done accurately to match scheme, spur enterprises CI Good donations are going well.
The article is divided into five chapters.
The first chapter, the donation of the company with corporate social responsibility. The relationship between the corporate social responsibility is that companies can not simply be possible for shareholders' interests as the only goal of its existence, should the utmost care and promote the interests of shareholders in addition to all agency outside will benefit. And the ultimate goal of rational people is the pursuit of profit maximization, if the company will be linked to decision-making and management strategy can not only fulfill the donation, corporate social responsibility, can also help the company to realize the profit maximization of this goal. In the short term corporate donations will increase operating costs, but in the long term it will greatly increase the company's intangible assets. The company law in the world the main countries in the attitude of corporate donations through a gradual process from prohibition to allow the Chinese recognized company donation.
The second chapter, the conflict of interest in the company donation, divided into conflicts of interests conflict with the interests of shareholders and creditors. The company donation is the free transfer of property of the company, increased operating costs will be cut and lead to the property of the company in the short term, it will lead to a conflict of interests, to a certain extent this is intensified. Through construction of the legal system, division of rights and boundaries between the various stakeholders, to promote the right to regulate the different stakeholders to achieve, in a state of harmony between each other, so as to achieve the legal pursuit of order and justice.
The third chapter is about the restrictive mechanism of corporate donation. Prior restraint mechanism can effectively prevent the interests of shareholders and creditors from being damaged. In particular, the company's internal decision-making procedures and directors' fiduciary duties, as well as the amount of donations and object restrictions, should be emphasized.
The fourth chapter is the relief and responsibility undertaking of defective donation. When the improper donation occurs, it is necessary to make the greatest extent to compensate for the defective remedy within the feasible scope, so as to prevent the rights of the company, shareholders, creditors and even donee from being unfairly impeded.
The fifth chapter, conclusion. The relevant laws for charitable donations in China has taken shape, but it is relatively fragmented, too, it is necessary to continue to promote the theoretical research of corporate donations, to improve the legislation to support and preparation.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.291.91

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本文編號：1362431