Corporate Donation Theory Research

With the development of our economy and the continuous improvement of opening to the outside world, the company’s influence becomes more and more big in the field of social economy, politics, culture and others, at the same time the entering of the multinational company’s advanced donation concept, promoting corporate donation activities frequently in our country, and in recent years company donation presented a opinion because of frequent natural disasters. Company donation has become an important part of the accumulation of social resources and wealth of the country, has become the effective means to solve the problems of society. Although company donation has made significant progress in various aspects, but the development of the company donation in our country is still in its infancy, it has not imported the most advanced research results of foreign countries in theory, it also needs to be improved and perfected in legal regulation. This article is mainly on the premise of the rational understanding of the relationships between donation and for-profit of company, discriminating the different theoretical basis of company donation, and putting forward improvement suggestions on the analysis of the present situation of China’s corporate donation legal regulation.