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公司慈善捐赠合法化是利益平衡的结果,公司社会责任理论和公司长远利益分别为其提供了外部理由和内在动因。公司慈善捐赠的制度设计要体现股东利益、公司利益和社会利益的平衡,主要内容为慈善捐赠的认定、捐赠决策权的归属、捐赠数额的确定以及股东权益的救济。我国现有规定的基本立足点是保证国家税收,而非利益的平衡。只有在股东利益、公司利益和社会利益之间寻求平衡,慈善捐赠才能健康发展。
The legalization of corporate charitable donations is the result of the balance of interests. The corporate social responsibility theory and the long-term interests of the company provide external reasons and internal motivation for them respectively. The system design of the company’s charity donation should reflect the balance of the interests of shareholders, the interests of the company and the interests of the society. The main contents are the identification of the charity donation, the ownership of the decision-making power of the donation, the determination of the donation amount and the relief of the shareholders’ rights and interests. The basic standpoint of our existing provisions is to ensure that the national tax revenue, rather than the balance of interests. Only by seeking a balance between the interests of shareholders, the interests of the company and the interests of the community can charity be made healthy.