Natural disasters happen frequently in China in recent years. The governments, social organizations and people of all walks of life have extended a helping hand to the disaster area. The topic of donation became the focus of the public. The company’s donation which accounted for a large proportion of donation is discussed by jurisprudence. China’s legal for companies to donate still in its infancy, the fragmentation of the law, the effectiveness of low-level, the legal system is far from perfect, the complex conflicts of interest that are included in the company to donate has not been effectively balance and regulation, resulting in a large number of donated misconduct.The complex conflicts of interest in the company donation can not be effectively balance.The company donated in the process of practice of produce effect problem become donation barrier which hindered the development of our country company donation activity.The company as a rentability for the purpose of legal person,how to weigh the company’s internal shareholders,the creditors and the company itself in the conflicts of interests,and how to balance the conflict of the company’s donation to the interests of the company in donations, made the interests relative receive the effectiveness of donation; how to make corrections of their donations effectiveness: how to further regulate company’s internal donation system from legislation.There were discussed mainly in this paper.From the actual situation of our country company donation, based on the typical company donated cases and phenomenon in view point, the interest conflict in company donation in real life was shown in this article, and the causes of the donation effectiveness were summed up. In survey of the domestic and international company donation legal system, the legal nature of the donation, characteristics which is the theoretical basis of discussion followed was analysised. In view of company donation behaviour, the main problems about effectiveness were summarized the analysised in the paper. The main problems of the company donation effectiveness were summarized and analyzed. Then some of the proposition which may improve of the legal system were put forward. At first,the effectiveness of the company’s donation was address on the company’s donation legitimacy. We should regulate the factors of legitimacy of company’s donation. Followed, the behavior which didn’t meet the effective elements of the company donation should be removed. Defective behavior in the company donation should be correct, and how to bear their responsibility can be the issue of the paper. |