【摘要】： 公司捐贈制度對市場經(jīng)濟(jì)和公司自身的發(fā)展有著重要的意義,是現(xiàn)代公司法上一項(xiàng)重要的法律制度。隨著經(jīng)濟(jì)的發(fā)展與社會的進(jìn)步,公司自身的經(jīng)濟(jì)實(shí)力不斷增強(qiáng),公司在追求股東利益最大化目標(biāo)的同時(shí)給社會造成的影響也在不斷擴(kuò)大。公司社會責(zé)任理論應(yīng)運(yùn)而生,它強(qiáng)調(diào)公司在追求股東利益最大化的同時(shí)應(yīng)當(dāng)最大限度地關(guān)懷和增進(jìn)股東利益之外的其他所有社會利益。公司捐贈是公司承擔(dān)社會責(zé)任增進(jìn)社會福利的直接表現(xiàn)形式。 目前,在我國的公益事業(yè)中,公司捐贈已經(jīng)成為主要的貢獻(xiàn)力量。由于法律法規(guī)對公司捐贈規(guī)定的不完善,公司捐贈在實(shí)踐中存在諸多問題,如公司虛假捐贈、公司惡意捐贈以逃避債務(wù)、公司捐贈承諾不兌現(xiàn)等等。這些行為損害了公司捐贈利益主體的合法權(quán)益,不利于維護(hù)社會公益。公司捐贈的具體制度設(shè)計(jì)要體現(xiàn)股東利益、公司利益和社會利益的平衡,主要表現(xiàn)為公司捐贈的認(rèn)定、捐贈決策權(quán)的歸屬、捐贈數(shù)額與對象的確定,以及利益主體權(quán)益的救濟(jì)機(jī)制。在立法不完善的情況下,只有在公司內(nèi)部通過對公司捐贈決策權(quán)加以安排、細(xì)化公司董事對公司的受信義務(wù)、明確公司捐贈的數(shù)額、對象與決策程序等方式來約束公司捐贈行為。而在公司外部,需要利益主體運(yùn)用《公司法》、《合同法》的規(guī)定救濟(jì)自身權(quán)利以矯正不適當(dāng)?shù)墓揪栀浶袨�。法律�?guī)制的最終目的是既鼓勵(lì)公司捐贈,又能維護(hù)股東和公司利益,在公司捐贈中實(shí)現(xiàn)股東利益、公司利益和社會利益的平衡,從而促進(jìn)社會的和諧發(fā)展。
[Abstract]:The corporate donation system is of great significance to the market economy and the development of the company itself, and is an important legal system in the modern company law. With the development of the economy and the progress of the society, the economic strength of the company itself is increasing, and the influence of the company on the society is expanding while pursuing the goal of maximizing the interests of the shareholders. The theory of corporate social responsibility emerges as the times require, which emphasizes that the company should care for and promote all other social interests other than shareholders' interests at the same time as it pursues the maximization of shareholders' interests. Corporate donation is the direct form of corporate social responsibility to promote social welfare. At present, in our country's public welfare undertakings, corporate donation has become the main contribution. Due to the imperfection of laws and regulations on corporate donation, there are many problems in the practice of corporate donation, such as false donation, malicious donation to avoid debt, dishonour of corporate donation promise and so on. These behaviors damage the legitimate rights and interests of the main body of corporate donation, and are not conducive to the maintenance of public welfare. The specific system design of corporate donation should reflect the balance of shareholders' interests, corporate interests and social interests, mainly manifested in the confirmation of corporate donation, the attribution of donation decision-making power, the determination of donation amount and object, And the relief mechanism of the rights and interests of the main interests. In the case of imperfect legislation, it is only within the company that the corporate donation decision-making power is arranged to refine the company directors' fiduciary obligations to the company, and to clarify the amount of the company's donation. Objects and decision-making procedures to constrain corporate donation behavior. But outside the company, it is necessary for the main body of interest to use the stipulation of "Company Law" and "contract Law" to remedy their own rights in order to correct improper corporate donation. The ultimate purpose of legal regulation is not only to encourage the company to donate, but also to maintain the interests of shareholders and companies, and to achieve the balance between the interests of shareholders, the interests of companies and the interests of society in order to promote the harmonious development of society.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.291.91

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