摘要
针对企业捐赠的概念、实质以及必要性等进行探讨,对我国企业捐赠的现状进行分析,从企业本身利益与企业社会责任相互统一的角度出发,对如何解决我国企业捐赠法律制度的存在问题与如何完善我国企业捐赠的立法提出了看法,主张以平衡好企业各利益相关者的利益为原则,将捐赠行为的法律性质、捐赠程序以及具体捐赠事项等在法律中予以明确。通过建立诚信评价、奖励等激励机制,使我国企业在兼顾社会利益与企业利益基础上得到"又好又快"发展。
The article firstly constructed a theoretical basis on the nature of corporation,which was turned out to be the pure pursuit of profit maximization.Then it explored a method on how to make a good balance between this corporate profit pursuit and its social responsibility,which was deemed as the advanced pursuit of corporate profit for a modern corporation,in an attempt to explain the nature and necessity of corporate donation.Then the internal profit conflicts among various parties inside corporation and the serious existing problems of practicing corporation donation in China were discussed in a circle.Having dialectically analyzed on profit balance and conflict avoiding,especially the particularity of China's economical and social structure,the article raised a series of suggestions about how to make a complete legal system to develop corporation donation in China,which included the formulation of donation purpose,acting method,supervisor and management,and establishment of tax reducing policy,credit evaluation mechanism and other encouraging mechanisms as well.
出处
《贵州工业大学学报（社会科学版）》
2008年第2期73-76,共4页
Journal of Guizhou University of Technology(Social Science Edition)
关键词
企业捐赠
利益兼顾
法律制度
corporate donation
profit balancing
legal system
