公司公益捐贈的法律規(guī)制
發(fā)布時間:2018-03-24 08:50
本文選題:公司捐贈 切入點:公益捐贈 出處:《復(fù)旦大學(xué)》2014年碩士論文
【摘要】:隨著我國經(jīng)濟的快速發(fā)展,國民收入水平不斷提高,我國公益捐贈事業(yè)也呈現(xiàn)出良好的發(fā)展態(tài)勢。公司的公益捐贈,是我國公益捐贈資金來源當(dāng)中很重要的組成部分,對縮小我國國民間貧富差距,維護(hù)社會穩(wěn)定和諧,有著很好地推動作用。但目前我國公司公益捐贈還存在著一些問題,比如捐贈形式較為單一、捐贈水平相對不高、捐贈效果難以保證等。另外,對公司公益捐贈行為中各方利益如何平衡、公司公益捐贈行為的合法性和妥當(dāng)性問題等都需要加以討論和研究。本課題在分析公司公益捐贈概念和法律關(guān)系的基礎(chǔ)上,結(jié)合國外相關(guān)理論和立法實踐,對我國當(dāng)前有關(guān)公司公益捐贈的法律法規(guī)進(jìn)行了考察,并提出了自己的看法和建議。
[Abstract]:With the rapid development of China's economy, and constantly improve the level of national income, China's charity is also showing a good momentum of development. The company's donation, is China's public welfare donation funds is an important part of our country to narrow the gap between rich and poor people, maintain social stability and harmony, has a very good role. But our company donation still exist some problems, such as the donation form is single, the donation level is relatively high, it is difficult to guarantee the effect of donation. In addition, the corporate donation behavior in how to balance the interests of all parties, the legitimacy of corporate donation behavior and propriety issues are needed to discuss and study. This paper based on the analysis of the company's donation concept and legal relationship, combined with the relevant theory and practice, on China's current law about company donation The regulations have been examined and their views and suggestions are put forward.
【學(xué)位授予單位】:復(fù)旦大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:D922.182.3
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 山立威;甘犁;鄭濤;;公司捐款與經(jīng)濟動機——汶川地震后中國上市公司捐款的實證研究[J];經(jīng)濟研究;2008年11期
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