营利、责任与公益:上市公司社会捐赠研究——由十家上市公司2010、2011年度报告和社会责任报告切入

Profit,Responsibility and Benefit:Chinese Listed Companies Participating in Social Donation——Based on the 2010 Annual Reports and CSR Reports of Ten Listed Companies

上市公司参加社会捐赠事业是公司承担社会责任的主要方式,是值得法律设置相应的专门规则加以推进的事业。在保护捐赠人捐赠权利的同时,要注意上市公司的开放性特点、营利性宗旨使其参加捐赠事业与其他捐赠人的区别,对上市公司的捐赠应当有更完善的内在约束规则和外在法律规制,其在参加社会捐赠事业的同时,协调好公司、股东、管理层、债权人和社会公众的不同利益,完善信息披露机制,完善捐赠程序和行为,使捐赠额度符合上市公司的经营判断规则,使捐赠更符合社会公益目的。

Donation of listed companies is the main way to participate in social responsibility.The appropriate rules of law should be set to promote the enterprise.In order to protect rights of the donor's donation,we should note the openness characteristics of listed companies,who participate in profit-making purpose of the donation and other donors who participate in social contributions.The listed companies should have better internal rules and external legal regulation,so that listed companies can participate in social contributions,coordinating the listed company,shareholders,management,creditors and the public's diverse interests.The establishment of mechanisms for information disclosure can improve the donation process and behavior.