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公司作为一种盈利性的经济体制,实现利润的最大化一直都是其主要的目标。随着社会经济水平的提高,经济模式的不断转变,公司的经营理念也在一定程度上发生了改变。在国家本世纪初制定的相关法律法规之中,明确的对公司的责任进行了明确的规定,公司在经营的过程中除了要考虑公司利益的问题,还要对社会产生一定的正面作用。公司慈善捐赠是当前社会研究的主要课题,也是社会上一种非常普遍的现象。加上2000年之后,社会重大自然灾害的增多,也使得各大公司都在积极进行慈善捐赠的工作。全球经济一体化趋势的不断扩大,公司也都改变了传统的经营理念,更多的从社会的角度上出发提升公司的综合效益。在这种形势下,制定与公司慈善捐赠相匹配的捐赠制度就是当前法律机构所要进行的主要工作。本文结合公司捐赠中存在的相关问题、出现问题的原因等等,对公司捐赠若干法律问题进行了研究。
As a profit-making economic system, the maximization of profits has always been its main goal. With the improvement of social and economic level, the continuous transformation of economic model, the company’s business philosophy has also changed to some extent. Among the relevant laws and regulations promulgated by the state in the beginning of this century, the company’s responsibilities are clearly stipulated. In addition to considering the interests of the company, the company also has some positive effects on the society. Corporate philanthropy is a major issue in current social research and a very common phenomenon in society. Coupled with the increase of major natural disasters in the community since 2000, major corporations are also making active charity donations. The trend of global economic integration continues to expand, the company has also changed the traditional business philosophy, more from a social point of view to enhance the company’s overall efficiency. In this situation, making a donation system that matches the company’s charity donation is the major work to be done by the current legal institution. Based on the related problems existing in corporate donation, the causes of the problems and so on, this paper studies some legal issues of corporate donation.