社会责任与公司捐赠

Social Responsiblity and Donation of Corporations

追求股东利益最大化是公司的首要目标,承担社会责任是公司的次要目标。公司的捐赠行为是公司社会责任的一个方面,是具有一定道义特质的公司社会责任的表现形式。我国应参照西方发达国家的经验,确立以"合理性标准"为核心,股东利益优先并兼顾社会利益的公司捐赠体系。对此,我们主张,应对公司捐赠的目的、资金来源和数额、公司捐赠程序、公司股东和债权人的权利救济机制、公司捐赠的法律激励机制等方面,作出明确的法律规制。

A Corporation gives first priority to making the largest profit for shareholders with the secondary aim of taking social responsibilities.As one aspect of social responsibility,donation reflects the sense of social responsiblity of corporations with sense of morality and justice.Using experience of the Western developed countries for reference,China should establish a corporation donation system of giving first priority to shareholders' interests and simultaneously giving consideration to social interests with a reasonable standard.A legal system has to be established on aspects of the purpose,sources,amount and procedure of corporation donation,means of protecting the right of shareholders and creditors of corporations as well as legal systems for encouraging corporation donation.