论公司捐赠的行为属性及规制对策

Nature of Company Donation and the Countermeasures in Establishing Regulations and Rules

公司社会责任理论认为公司捐赠是以追求慈善公益为目的的履行社会责任的利他性行为,然而在现实中大部分公司是将捐赠作为一项为谋取自身利益而采取的经营战略行动。慈善战略的盛行源于现代市场经济条件下道德也是一种资本。不同性质的公司捐赠行为有不同的治理模式和目标,决定了不同行为属性的公司捐赠在决策、妥当性判断等规制上应有不同的应对措施。

According to the theory about company's social responsibility, company donation is an altruist action with the purpose of pursuing philanthropy to fulfill its social responsibility. In reality, however, most companies regard donation as a business strategy to gain benefit for themselves. In terms of donation, companies of different natures have different patterns and objectives, which determines their different countermeasures to company donations while establishing regulations and rules about donation.