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根据我国相关法律法规、专家学者对公司捐赠含义的界定以及对其进行分类,揭露公司及其慈善捐赠行为的性质变迁。从公司以营利为唯一目标,慈善捐赠行为为公益性行为,到公司既具有营利性又应承担社会责任,慈善捐赠行为性质从公益性向互利性过渡,这一变化主要归因于利益主体之间的相互制衡。通过市场予以调节应首当其冲,但市场作为制衡手段有其缺陷,法律的作用便显得至关重要。法律调整应当通过重新定位公司价值目标、改革公司内部治理与外部约束机制等方式解决,从而实现不同利益相关者的利益需求。
According to the relevant laws and regulations of our country, experts and scholars classify the meaning of corporate donations and classify them to reveal the changes of the nature of the company and its charity donations. From the profit-making company as the only goal, charity donations behavior for the public welfare, the company has both for-profit and social responsibility, the nature of charitable donations from the public welfare to the mutual benefit of the transition, the change is mainly attributable to stakeholders The checks and balances. Adjustment through the market should bear the brunt, but the market as a means of checks and balances has its own flaws, and the role of law becomes paramount. The legal adjustment should be resolved by repositioning the company’s value target, reforming the internal governance of the company and the external restraint mechanism, so as to realize the interest needs of different stakeholders.