公司公益性捐贈行為研究
發(fā)布時間：2019-01-07 09:58
【摘要】：以上市公司為代表的、日益活躍的公司公益性捐贈行為,作為公司承擔(dān)社會責(zé)任的典型方式,在增進(jìn)社會福利、促進(jìn)社會公平等方面發(fā)揮了重要作用。但因我國公司捐贈實踐起步較晚,理論研究不充分,現(xiàn)有的公司捐贈法律制度多散見于不同的法律、法規(guī)等規(guī)范性文件中,存在立法理念滯后、法律效力層級低、缺乏體系性、可操作性差等問題,已無法適應(yīng)當(dāng)前迅猛發(fā)展的公司捐贈趨勢。立法層面的缺陷為公司實施不當(dāng)或不法捐贈行為提供了便利條件。為規(guī)范和引導(dǎo)公司實施合法、合理的捐贈行為,保護(hù)利益相關(guān)者的合法權(quán)益。文章從理論和實證層面對相關(guān)問題進(jìn)行了系統(tǒng)研究,指出應(yīng)基于鼓勵與規(guī)范并重的立法理念,對我國公司公益性捐贈法律制度進(jìn)行體系化設(shè)計。公司做為合法投資工具承擔(dān)的社會資源配置功能和公益事業(yè)的民間性、自愿性特征,共同決定了公益事業(yè)在社會公共服務(wù)體系中的補(bǔ)充作用。為鼓勵公共產(chǎn)品的私人供給,應(yīng)采用廣義慈善的概念,將團(tuán)體型公益捐贈和個體型公益捐贈統(tǒng)一納入法律的評價范圍,建立財產(chǎn)與聲譽(yù)相協(xié)調(diào)的捐贈激勵與補(bǔ)償機(jī)制,擴(kuò)大可享受捐贈稅前扣除資格公益性組織的適用范圍,形成以公益資源分配為核心的公益性捐贈行政監(jiān)管模式。在公司的治理結(jié)構(gòu)上,合理界定股東權(quán)與董事經(jīng)營權(quán)的范圍,以自愿性信息披露規(guī)則為核心,設(shè)計面向未來的公司信息披露質(zhì)量要求。著重保護(hù)投資者的知情權(quán)、監(jiān)督權(quán)、質(zhì)詢權(quán)等參與性權(quán)利,引導(dǎo)債權(quán)人等利益相關(guān)者設(shè)置保護(hù)性增信措施,降低投資風(fēng)險。同時完善不同類型投資者的退出機(jī)制,在保護(hù)公司組織形態(tài)穩(wěn)定性的基礎(chǔ)上,給予公司的資本流動功能相應(yīng)的重視。
[Abstract]:As a typical way for the company to bear social responsibility, the increasingly active corporate public welfare donation, represented by listed companies, has played an important role in enhancing social welfare and promoting social equity. However, due to the late start of corporate donation practice and insufficient theoretical research, the existing legal system of corporate donation is scattered in different laws, regulations and other normative documents. There is a lag of legislation idea, low level of legal effect and lack of systematicness. Poor operability and other issues, has been unable to adapt to the current rapid development of corporate donation trend. The defects in legislation provide convenient conditions for companies to make improper or illegal donations. In order to standardize and guide the company to carry out legal and reasonable donation behavior, to protect the legitimate rights and interests of stakeholders. This paper makes a systematic study on the related problems from the theoretical and empirical aspects, and points out that the legal system of corporate public welfare donation should be systematized based on the legislative concept of encouraging and standardizing equal emphasis. As a legal investment tool, the social resource allocation function and the folk and voluntary characteristics of the public welfare enterprise jointly determine the supplementary role of the public welfare enterprise in the social public service system. In order to encourage the private supply of public goods, the concept of broad sense of charity should be adopted, the group type public welfare donation and the individual type public welfare donation should be unified into the legal evaluation scope, and the incentive and compensation mechanism of the donation should be established. The scope of application of public welfare organizations with deductible qualification before tax can be extended to form the administrative supervision mode of public welfare donations with the distribution of public welfare resources as the core. In the corporate governance structure, the scope of shareholders' rights and directors' management rights should be reasonably defined, and the quality requirements of company information disclosure should be designed in the future, with voluntary disclosure rules as the core. Focus on the protection of investors' right to know, supervision, inquiry and other participatory rights, guiding creditors and other stakeholders to set up protective credit enhancement measures to reduce investment risk. At the same time, the withdrawal mechanism of different types of investors should be improved. On the basis of protecting the stability of corporate organization, the capital flow function of the company should be paid attention to.
【學(xué)位授予單位】：北京化工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.291.91;D922.182.3
本文編號：2403526
[Abstract]:As a typical way for the company to bear social responsibility, the increasingly active corporate public welfare donation, represented by listed companies, has played an important role in enhancing social welfare and promoting social equity. However, due to the late start of corporate donation practice and insufficient theoretical research, the existing legal system of corporate donation is scattered in different laws, regulations and other normative documents. There is a lag of legislation idea, low level of legal effect and lack of systematicness. Poor operability and other issues, has been unable to adapt to the current rapid development of corporate donation trend. The defects in legislation provide convenient conditions for companies to make improper or illegal donations. In order to standardize and guide the company to carry out legal and reasonable donation behavior, to protect the legitimate rights and interests of stakeholders. This paper makes a systematic study on the related problems from the theoretical and empirical aspects, and points out that the legal system of corporate public welfare donation should be systematized based on the legislative concept of encouraging and standardizing equal emphasis. As a legal investment tool, the social resource allocation function and the folk and voluntary characteristics of the public welfare enterprise jointly determine the supplementary role of the public welfare enterprise in the social public service system. In order to encourage the private supply of public goods, the concept of broad sense of charity should be adopted, the group type public welfare donation and the individual type public welfare donation should be unified into the legal evaluation scope, and the incentive and compensation mechanism of the donation should be established. The scope of application of public welfare organizations with deductible qualification before tax can be extended to form the administrative supervision mode of public welfare donations with the distribution of public welfare resources as the core. In the corporate governance structure, the scope of shareholders' rights and directors' management rights should be reasonably defined, and the quality requirements of company information disclosure should be designed in the future, with voluntary disclosure rules as the core. Focus on the protection of investors' right to know, supervision, inquiry and other participatory rights, guiding creditors and other stakeholders to set up protective credit enhancement measures to reduce investment risk. At the same time, the withdrawal mechanism of different types of investors should be improved. On the basis of protecting the stability of corporate organization, the capital flow function of the company should be paid attention to.
【學(xué)位授予單位】：北京化工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.291.91;D922.182.3
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 杜興強(qiáng);杜穎潔;;公益性捐贈、會計業(yè)績與市場績效:基于汶川大地震的經(jīng)驗證據(jù)[J];當(dāng)代財經(jīng);2010年02期
2 楊署東;;合理期待原則下的美國股東權(quán)益救濟(jì)制度及其啟示[J];法律科學(xué)(西北政法大學(xué)學(xué)報);2012年02期
3 羅培新;;我國公司社會責(zé)任的司法裁判困境及若干解決思路[J];法學(xué);2007年12期
4 侯懷霞;鐘瑞棟;;從公司捐贈看公司社會責(zé)任[J];法治論壇;2010年01期
5 林姝敏;;淺議社會捐贈——抗震救災(zāi)中我國企業(yè)與跨國公司捐贈行為的比較[J];法制與社會;2008年21期
6 田雪瑩;蔡寧;;企業(yè)慈善捐贈的前因變量與組織績效研究[J];重慶大學(xué)學(xué)報(社會科學(xué)版);2012年05期
7 李四海;陸琪睿;宋獻(xiàn)中;;虧損企業(yè)慷慨捐贈的背后[J];中國工業(yè)經(jīng)濟(jì);2012年08期
8 朱翊敏;顏宏忠;;消費(fèi)者對企業(yè)捐贈行為的評價:企業(yè)聲譽(yù)及捐贈類型的影響[J];華東經(jīng)濟(jì)管理;2010年06期
9 汪鳳桂;歐曉明;胡亞飛;彭鎮(zhèn);;慈善捐贈與企業(yè)財務(wù)績效關(guān)系研究——對345家上市公司的實證分析[J];華南農(nóng)業(yè)大學(xué)學(xué)報(社會科學(xué)版);2011年01期
10 朱金鳳;趙紅建;;慈善捐贈會提升企業(yè)財務(wù)績效嗎——來自滬市A股上市公司的實證檢驗[J];會計之友(上旬刊);2010年04期
，本文編號：2403526
本文鏈接：http://sikaile.net/falvlunwen/xingzhengfalunwen/2403526.html
最近更新
教材專著
