论我国公司捐赠的法律规制  

Chinese Corporate Donation's Legal Regulation

作　　者：龚万松[1] 

机构地区：[1]江苏广播电视大学,江苏南京210036

出　　处：《安顺学院学报》2012年第5期110-112,共3页Journal of Anshun University

摘　　要：公司捐赠是现代公司承担社会责任的主要表现形式。目前我国的公司捐赠制度尚不完善,在捐赠数额、捐赠程序、信息披露等方面都欠缺相应的法律规制,带来的直接后果是,法律在引导和规范公司捐赠方面没有起到相应的作用。文章主要通过对捐赠含义和理论基础的分析,引申出对捐赠制度法律规制完善的思考。Donation of company is the Modern Corporation of the social responsibility of main form.At present our country＇s donation of company system is not perfect,in the amount of donation,donation program,information disclosure and other aspects of the lack of corresponding laws and regulations,the direct consequence is,to guide and standardize the company law in the aspects of donation did not play a relevant role.This article mainly through the donation of meaning and theoretical basis,a system of donation legal perfection.

关 键 词：公司捐赠 公司社会责任 章程自治 

分 类 号：D905[政治法律—法学理论]