本文選題：公司慈善捐贈(zèng)　切入點(diǎn)：激勵(lì)機(jī)制　出處：《河南大學(xué)》2011年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：傳統(tǒng)公司法認(rèn)為公司是以營(yíng)利為目的的,追求利潤(rùn)的最大化是公司的終極目標(biāo),公司慈善捐贈(zèng)是無(wú)償法律行為,其與公司的本質(zhì)是相違背的,在早期,法院認(rèn)可這樣的理由,因此公司慈善捐贈(zèng)在早期是被禁止的。后來(lái),隨著社會(huì)的發(fā)展,公司公民理論、公司社會(huì)責(zé)任理論、慈善投資理論的提出,各國(guó)立法才逐漸承認(rèn)公司慈善捐贈(zèng),1999年生效的《公益事業(yè)捐贈(zèng)法》和2006年新生效的《公司法》是公司慈善捐贈(zèng)合法性的法理基礎(chǔ)。然而多年來(lái),在實(shí)踐中,我國(guó)公司慈善捐贈(zèng)仍存在諸多亟待解決的問(wèn)題,存在著復(fù)雜的利益沖突,如:捐贈(zèng)行為引起諸多利益紛爭(zhēng),公司慈善捐贈(zèng)的激勵(lì)機(jī)制不健全。要解決這些問(wèn)題,筆者認(rèn)為,應(yīng)當(dāng)對(duì)公司慈善捐贈(zèng)法律激勵(lì)機(jī)制在理論上作更深入的探討,以便在實(shí)踐中更好的發(fā)揮指導(dǎo)作用。 本文除引言和結(jié)語(yǔ)外,共分以下四部分: 第一部分:公司慈善捐贈(zèng)的基礎(chǔ)理論。本部分首先介紹了公司慈善捐贈(zèng)的含義和法律屬性,根據(jù)捐贈(zèng)具有自愿、無(wú)償?shù)奶匦?可將公司慈善捐贈(zèng)定義為:公司為了社會(huì)公益事業(yè)或其他特定目的,在不違反公司章程和法律的前提下,以公司的名義將其一定的資產(chǎn)、實(shí)物或無(wú)形財(cái)產(chǎn)自愿無(wú)償贈(zèng)與他人的行為,從定義出發(fā)歸納出了此行為的特征,即主體的特定性、公司捐贈(zèng)行為具有嚴(yán)格的限定性、承諾具有不可撤銷(xiāo)性等。最后介紹了公司慈善捐贈(zèng)行為的理論基礎(chǔ),目前學(xué)界認(rèn)為公司慈善捐贈(zèng)行為的理論依據(jù)有公司社會(huì)責(zé)任理論、激勵(lì)理論和慈善投資理論,這些理論證明了公司慈善捐贈(zèng)的正當(dāng)性和合法性。 第二部分:國(guó)外主要國(guó)家公司慈善捐贈(zèng)法律激勵(lì)機(jī)制考察。該部分介紹了美國(guó)和日本公司慈善捐贈(zèng)法律激勵(lì)機(jī)制的發(fā)展現(xiàn)狀以及完善法律激勵(lì)機(jī)制采取的措施,美國(guó)長(zhǎng)期堅(jiān)持“能力外行為理論”,在1953年才確立了承認(rèn)公司慈善捐贈(zèng)合法性的判例,并確認(rèn)了“合理性”標(biāo)準(zhǔn)。日本長(zhǎng)期堅(jiān)持“逾越權(quán)能原則”,二十世紀(jì)七十年代之后立法才承認(rèn)捐贈(zèng)的合法性。日本的立法通過(guò)對(duì)社會(huì)責(zé)任理論的引進(jìn)和稅法的鼓勵(lì)這兩個(gè)方面對(duì)公司捐贈(zèng)行為作出了鼓勵(lì)性的規(guī)定。 第三部分:我國(guó)公司慈善捐贈(zèng)激勵(lì)機(jī)制的保護(hù)現(xiàn)狀及存在的主要問(wèn)題。本部分先分析了公司慈善捐贈(zèng)立法現(xiàn)狀,公司慈善捐贈(zèng)的法律激勵(lì)機(jī)制分散在《合同法》、《公司法》、《公益事業(yè)捐贈(zèng)法》、《企業(yè)所得稅法》等部門(mén)法中。本部分最后闡述了公司慈善捐贈(zèng)激勵(lì)機(jī)制存在的問(wèn)題。目前,我國(guó)關(guān)于公司慈善捐贈(zèng)行為的理論缺乏,需要在《公司法》中單列公司慈善捐贈(zèng),明確公司慈善捐贈(zèng)的有權(quán)性。 第四部分:完善我國(guó)公司慈善捐贈(zèng)法律激勵(lì)機(jī)制的策略。本部分從內(nèi)部和外部?jī)煞矫鎭?lái)完善我國(guó)公司慈善捐贈(zèng)激勵(lì)機(jī)制。把公司慈善捐贈(zèng)作為公司一項(xiàng)合法權(quán)利來(lái)看,筆者所要完善的激勵(lì)機(jī)制正是建立在這種分析之上的。在完善過(guò)程中應(yīng)引進(jìn)責(zé)任機(jī)制,如股東代表訴訟制度,追究相關(guān)董事、經(jīng)理責(zé)任,使得捐贈(zèng)激勵(lì)機(jī)制機(jī)制更具穩(wěn)定性、合理性。關(guān)于外部激勵(lì)機(jī)制完善,建議在《公司法》中確定公司享有捐贈(zèng)權(quán),通過(guò)立法明確公司慈善捐贈(zèng)的合法性和有權(quán)性,完善稅收優(yōu)惠激勵(lì)機(jī)制,增加慈善捐贈(zèng)稅收優(yōu)惠允許結(jié)轉(zhuǎn)的規(guī)定,實(shí)行遞延抵扣政策,推出捐贈(zèng)發(fā)票,以簡(jiǎn)化稅收減免程序。盡快制定《慈善事業(yè)促進(jìn)法》,這些立法完善有助于提高公司參與捐贈(zèng)的自覺(jué)性。
[Abstract]:The traditional company law that the company is for the purpose of profit, the pursuit of profit maximization is the ultimate goal of company, corporate philanthropy is free legal behavior, and its essence is contrary to the company, in the early days, the court recognized such a reason, so corporate philanthropy is forbidden in the early. Later, with the the development of the society, corporate citizenship theory, the theory of corporate social responsibility, the charitable investment theory, legislation has admitted that the company charity donation, effective 1999 "Donation Law" and taking effect in 2006 "company law" is the company the legal basis of charitable donation legitimacy. However, for many years in practice. Charitable donations in China there are still many problems to be solved, there is a conflict of interest, such as: complex donation behavior caused a lot of conflicts of interests, the incentive mechanism of corporate philanthropy is not perfect. To solve this The author believes that the legal incentive mechanism of the company's charitable donation should be further discussed in theory so as to play a better guiding role in practice.
In addition to the introduction and conclusion, this article is divided into the following four parts:
The first part: the basic theory of the charity donation. This part first introduces the meaning and the legal attribute of corporate charitable donation, voluntary unpaid donation is according to the characteristics, the company can be defined as: the company for charitable donations of social welfare or other specific purposes, without violating the law and the articles of Association of the company, to the company the name of the certain assets, intangible property or real voluntary donation from the definition of the behavior of others, summed up the characteristics of the specific behavior, namely the subject, corporate donation is limited strictly qualitative, commitment is irrevocable. Finally introduce the basic theory of the charity donation. The theory on the basis of the current scholars believe that corporate charitable donation is corporate social responsibility theory, incentive theory and charitable investment theory, these theories prove the legitimacy of corporate charitable donation And legality.
The second part: the main foreign countries corporate charitable donation legal incentive mechanism study. This part introduces the development status of American and Japanese corporate charitable donation legal incentive mechanism and incentive mechanism to improve the legal measures taken by the United States long-term adherence to the "ability theory", in 1953 it established that the legitimacy of corporate philanthropy case, and the recognition of "rationality" standard. Japan's long-term adherence to the "ultra vires doctrine", in 1970s after the legislature was donated to recognize the legitimacy of. Japan's legislation by encouraging the introduction of the social responsibility of tax and the theory of the two aspects of the company made a donation of incentive regulation.
The third part: the status quo of the protection of the incentive mechanism of charitable donation in China, and the main problems. The first part analyzes the legislative status of corporate philanthropy, charitable donation legal incentive mechanism for dispersed in < contract law > > < < Company Law, public welfare donation law > >, < the enterprise income tax law and other departments law in this part. Finally expoundscompany charity incentive mechanism existing problems. At present, the lack of theory on corporate philanthropy in China, in "company law" to separate company charitable donations, charitable donations have the right to clear.
The fourth part: the perfection of corporate charitable donation legal incentive mechanism strategy. This part from internal and external two aspects to improve our company charity incentive mechanism. The company's charitable donations as a legal right, the author wants to improve the incentive mechanism is based on the above analyses. In the process of improvement in introducing the responsibility mechanism, such as shareholder representative litigation system, hold the relevant directors, manager responsibility, making donations incentive mechanism is more stability, rationality. On perfecting the external incentive mechanism is proposed to determine the company enjoys donation right in company law > <, the legitimacy of legislation specifically for charitable donations and the right of perfection the preferential tax incentive mechanism, increase the charity preferential tax permits carryover provisions, deferred the implementation of credit policy, launched a donation receipt, to simplify the tax relief program as soon as possible. " The law of charity promotion helps to improve the consciousness of the company to participate in the donation.

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：D632.9

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前5條

1 劉鑫;基于4R理論的公益營(yíng)銷(xiāo)策略研究[D];沈陽(yáng)工業(yè)大學(xué);2011年

2 馬R，

本文編號(hào)：1626567