公司公益捐赠的性质和法律规制

On the Nature of Company Public Welfare Donation and Legal Regulation

公司捐赠是指公司对需要帮助的对象、某一领域或某些社区捐献资金、实物或者无形资产的行为。捐赠是一种社会公众性的经济救助行为,也是一种特殊的民事法律活动。目前我国公司捐赠有一些值得从法律层面关注的问题,由于目前相关的法律规定繁杂、零散而无序,加上缺乏现成的、相对系统且基本定型的理论指导,我国公司公益捐赠制度亟待完善。

As an economic assistance and a special civil legal activity, company public welfare donation is the action in which money, real entity or intangible assets are given to the person needed or in certain fields. At present, it should be noted that due to the complexity and chaos in current legal regulation, lack of systematic guidance theory, the company welfare donation system is far from perfection.