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社会捐赠是现代社会中公司的一项重要活动。公司通过社会捐赠,对公司利润进行社会再分配,缓和了社会矛盾,减轻了政府沉重的社会管理压力,有重要的制度价值。然而,我国目前在公司社会捐赠方面存在着捐赠不力、捐赠腐败、捐赠失信等严重问题。本文运用实证分析的方法对我国公司社会捐赠的现状及法律制度缺陷进行了全面的分析以求达到立法上的完善。
Social giving is an important activity for companies in modern society. Through donations from the society, the company redistributes the profits of the company, alleviates the social contradictions, lightens the government’s heavy social management pressure, and has important system values. However, at present, there are serious problems such as poor donations, corruption in donations, and dishonesty in donations in our company’s social donations. This paper uses the method of empirical analysis to analyze the status quo of corporate social donation and legal system defects in order to achieve the legislative perfection.