1、1硕士学位论文（20 届）公司慈善捐赠的法律问题研究姓 名学 科 、 专 业 经 济 法 （ 全 日 制 法 学 硕 士 ）研 究 方 向 商 法指 导 教 师论文提交日期2公司慈善捐赠的法律问题研究（硕士论文摘要）公司慈善捐赠的历史迄今已近 200 年，而其矛盾斗争突出表现在如何界定公司责任上。传统社会下，公司慈善捐赠仅仅表现为对成功的企业家最好成为个人慈善家的社会期望，直到公司社会责任、公司公民理念的出现。在经济全球化的背景下，公司社会责任的哲学思辨中。全文分为五章，约 53000 字，主要内容如下；第一章是对公司慈善捐赠的基本概念解析。这一部分主要界定本文的研究对象，并从其内涵、外延入手
2、，对其法律性质、法律关系的要素进行了探讨。本章首先统一了“公司慈善事业” 、 “公司社会捐赠”等诸多同义的称谓，表明在本文中公司慈善捐赠的定义是公司自由的将他们的利润或者资源捐赠给非营利团体或个人用于增进社会福利事业。其次通过对比捐赠中的不同分类，明确公司慈善捐赠的外延，详细了分析了公司慈善捐赠中各方当事人的关系。本文认为由于慈善捐赠是一个综合性的概念而非严格意义上的法学概念，应该针对具体捐赠行为来区分为单方行为和双方行为，且公司慈善捐赠的客体也不局限于金钱，形式多样。第二章是对公司慈善捐赠的历史沿革的介绍。这一部分从美国公司慈善捐赠的起源入手，介绍了早期最为著名的案例，在清楚的展示美国慈善捐
3、赠立法演变过程的同时，揭示了美国立法以沉默来默许董事会权力扩大的本质。这一部分还从我国商业发展的过程，力证了我国有开展公司慈善捐赠的民间土壤，即商人的善德观，这种传统也直接影响了我国现代公司慈善捐赠的规范化。第三章是分析公司慈善捐赠在公司法中的价值。公司慈善捐赠作为在公司社会责任中被热烈争论的概念，既可以说是对早期公司法人人格的超越，也可以说是对法人人格的扩展。本文分析了公司公民的思潮，并提出有关公司慈善捐赠的主要疑问。重点是通过不同的现代企业理论来分析解释在公司法中公司慈善捐赠的本质。第四章是用美国最新的案例来探索在公司慈善捐赠中出现的问题，与独立董事有关的慈善捐赠是否有效，在诉讼中如何划定
4、数量和目的的合理性标准，3以及美国证监会在公司慈善捐赠中立场的转变。第五章是针对我国公司慈善捐赠中的问题提出解决的建议。这一部分对我国慈善捐赠的现状进行了分析，我国公司慈善捐赠内部治理机制不完善，外部激励不明显，且法律法规不健全。本文结合以上的实证分析，在我国公司法、证券法以及诉讼法的完善上提出了初步的建议，期望以新的角度重审公司慈善捐赠问题，填补国内慈善捐赠研究的空白。关键词 公司慈善捐赠； 公司社会责任； 公司公民； 独立董事；信息披露1Study on Corporate Philanthropy from A Legal Perspective（Abstract）Corporate P
5、hilanthropy has a history of 200 years and its contradiction mainly centers on how to define corporate responsibility. In a traditional society, Corporate Philanthropy is simply shown by the social expectance that successful entrepreneurs would become philanthropists before the concept of Corporate
6、Social Responsibility and Corporate Citizenship appeared. With the background of global economic integration, the idea of Corporate Citizenship and the activities of Corporate Philanthropy affect our country. Corporate Philanthropy in our country has been newly established and developed fast, but it
7、 must be perfected and standardized. There are currently no laws and regulations on this subject in our country. The provision that companies should take social responsibility in our Company Law is the only legal basis that justifies Corporate Philanthropy in our country. However, the legal status o
8、f Corporate Philanthropy in China is not clear, which raises some disputes in corporate governance. This thesis holds that for the purpose of researching Corporate Philanthropy within the idea of Corporate Social Responsibility, the first step is to analyze the nature of Corporate Philanthropy, and
9、the next step is to research the necessity and the extent of the legislation on the above subject. This thesis analyzes the nature, characteristics, and ways of Corporate Philanthropy, sorts out the main thread of the development of Corporate Philanthropy, and finds out the business philanthropy in
10、our tradition. This thesis explains the need for legislation on Corporate Philanthropy in the way of modern corporate theories and explores the different aspects of Corporate Philanthropy by analyzing the latest foreign cases, including outside director and related philanthropy, and the disclosure o
11、f Corporate Philanthropy information. The aim is to try to perfect our Corporate Philanthropy Institution from the perspective of corporate and securities law, not merely from the perspective of the process of thinking philosophically.The thesis consists of five chapters and is 53,000 words in total
12、. 2Chapter 1 is to analyze the basic concept of Corporate Philanthropy. This part defines the object of the research, and analyzes the nature and elements of the legal relationships of Corporate Philanthropy. Firstly, the chapter unifies several concepts in Chinese, concludes Corporate Philanthropy
13、hereof means that corporate freely gives its profits or resources to non-profit organization or person to advance social welfare. Next, compares different classifications of Corporate Philanthropy and analyzes the relationships among three parties thereof. The thesis holds that Corporate Philanthrop
14、y is a synthesized concept rather than a legal concept and it should be divided into unilateral acts and bilateral acts. The object of Corporate Philanthropy is varied, and not limited in monetary form. Chapter 2 is to introduce the history of Corporate Philanthropy. This part begins with the origin
15、 of Corporate Philanthropy and introduces the two most famous early American cases. While showing the development course of Corporate Philanthropy, this part shows American legislative silence and the enlargement of Managerial Power. This part also tries to find out the native basis of Corporate Phi
16、lanthropy, that is, businessman moral sense, which directly affects our regulation of Corporate Philanthropy, from the development of our economy.Chapter 3 is to analyze the value of Corporate Philanthropy in Corporate law. Corporate Philanthropy means the triumph over corporate juridical persons pe
17、rsonality and the spread of the same. This part analyzes the idea of Corporate Citizenship and some questions on Corporate Philanthropy. The emphasis of this part is to explain the value of Corporate Philanthropy in Corporate Law by means of the different modern theories.Chapter 4 is to explore the
18、new issues in Corporate Philanthropy with the latest cases, including the related philanthropy with outside director, the reasonable standard of amount and purpose of Corporate Philanthropy, and the SECs changing role on Corporate Philanthropy.Chapter 5 is to make some recommendations concerning Cor
19、porate Philanthropy in our country. This part analyzes the current domestic situation of Corporate Philanthropy, that is, corporate governance is defective, outside encouragement is 3weak, and rules and regulations are blank. This part empirically puts forward some proposals on Corporate and Securit
20、ies Law and tries to review Corporate Philanthropy and fill the gap in domestic research. Key words Corporate Philanthropy; Corporate Social Responsibility; Corporate Citizenship; Outside Director; Information Disclosure. 1目 录导 言 .1第一节 选题缘由及意义 .1第二节 文献综述 .2一、国外研究成果 .2二、国内研究成果 .4三、对国内外研究现状的评价 .5第三节 研
21、究方法和研究结论 .6一、研究方法 .6二、研究的结论 .7第一章 公司慈善捐赠概述 .8第一节 公司慈善捐赠的基本概念 .8一、公司慈善捐赠的内涵 .8二、公司慈善捐赠的外延 .10第二节 公司慈善捐赠的法律性质 .12一、公司慈善捐赠的法律性质 .12二、公司慈善捐赠法律关系的要素 .14第二章 公司慈善捐赠的历史沿革 .18第一节 美国国公司慈善捐赠立法 .18一、公司慈善捐赠的早期最著名的两个案例 .18二、美国各州制定成文法的现代风潮 .20第二节 我国公司慈善捐赠的早期发展 .24第三章 公司慈善捐赠的公司法价值（13037） .27第一节 公司慈善捐赠的理论基础与公司社会责任 .
22、27一、公司慈善捐赠的理论基础 .27二、在公司社会责任中扩展 .28第二节 公司慈善捐赠的公司法意义 .312一、在公司合同理论上的股东福利与公司慈善 .31二、公司法下团队合作的模型解释 .35三、公司慈善捐赠的团队生产理论之反思 .38第四章 以案说法：公司慈善捐赠的治理机制 .42第一节 独立董事关联捐赠 .42第二节 股东诉讼中的具体问题 .47一、诉讼确定的原则和标准 .47二、诉讼带来的疑问 .51第三节 披露义务 .52第五章 我国公司慈善捐赠中现状和解决建议 （9562） .56第一节 我国公司慈善捐赠的现状分析 .56一、公司慈善捐赠的总体现状 .56二、我国公司慈善捐赠的缺陷 .58第二节 完善公司慈善捐赠的法律思考 .60一、公司法的调整 .60二、证券法的调整 .62三、诉讼制度 .64结 语 .66参考文献 .67在读期间发表的学术论文与研究成果 .73
