Research On The Sytsem Of Comporate Donation

In the21st century, the rapid development of globalization allows the company to expand the market and strengthen the social penetration. There is no one can say that companies are willing to isolate themselves with the social impact of social actions. More and more companies abandon simple idea of commercial operation, replaced by a social development strategy, in which charitable donations becomes a important strategy for the company to expand the important social space. Especially in recent years, with frequent occurrence of natural disasters, increasing attention on company donations provides a certain environment for its development. However, problems arising in the course of company donations cannot be ignored. By use of empirical analysis, historical analysis and comparative research methods, the recent cases, from which problems of company donations are summed up, and put forward a sound advice for donated judicial practice in China.This article is divided into four parts:Part I, introduce the basis of donated theoretical problems by introducing the concept and the specific kind of state, and the reason that the company has become a donation cannot be ignored. The second part, comparative analysis focus on legislation of the foreign and comparison highlights the United States, Japan, Germany, aimed at the improvement of legislation on corporate donations bedding in China. The third part is about the practice and legislation in China. This chapter will select a representative of the company donation to illustrate the current situation and existing problems during the practice of the company donations. At the same time, through the analysis of the relevant legislation in China, pointing out the shortcomings of existing legislation, in order to improve the legislation of donated bedding. The fourth part, through the mechanism of legal constraints on the company donated the construction and legal incentives donated building, donated the decision-making body to determine and limit the company’s donation, and focus on the company donated in the legislation behavior of tilt and strengthen supervision.