公司捐赠是指公司对需要帮助的对象、某一领域或某些社区捐献资金、实物或者无形资产的行为。捐赠是一种社会公众性的经济救助行为,也是一种特殊的民事法律活动。目前我国公司捐赠有一些值得从法律层面关注的问题,由于目前相关的法律规定繁杂、零散而无序,加上缺乏现成的、相对系统且基本定型的理论指导,我国公司公益捐赠制度亟待完善。 Corporate donation refers to the company’s donation of funds, in-kind or intangible assets to a target, a field or some communities in need of help. Donation is a social public economic aid, but also a special kind of civil legal activities. At present, there are some problems worthy of legal attention in corporate donation in our country. Due to the complex, fragmented and disorderly laws and regulations, coupled with the lack of existing, relative systematic and basic stereotyped theoretical guidance, the corporate public donation system needs to be improved urgently.