公司慈善捐赠的法律规制分析

Legal Rules and Regulations of the Company Charitable Donation

公司慈善捐赠的具体制度设计应体现股东利益、公司利益和社会利益的平衡,现行《公司法》虽然明确引入了公司社会责任,但对公司慈善捐赠行为却缺乏可操作性的具体规定。完善公司慈善捐赠立法,认定公司慈善捐赠,捐赠决策权的主体,确定捐赠的数额,不合理捐赠的撤销,从而在公司捐赠中达到股东利益、公司利益和社会利益的平衡。

The company charitable donation＇s concrete system should manifest the balance of the shareholder＇s benefit,the company＇s benefit and social benefit,although the present corporation Law has clearly introduced the company community responsibility,it actually lacks the concrete provision on the company charitable donation behavior.We should perfect the company charitable donation legislation,recognize the company charitable donation,main body the donation decision-making right,recognize the donation amount,and perfect the unreasonable donation cancellation,thus in the company donation,achieves balance of the shareholder＇s benefit,the company＇s benefit and social benefit.