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参与慈善捐助与报障股东利益双赢的研究/Participate in Charitable Contributions and The Win-win

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参与慈善捐助与报障股东利益双赢的研究/Participate in Charitable Contributions and The Win-win
2008 winning paper corporate social responsibility
Answer
2/18/13 4:45 PM
由对中央财经大学杜云岳、孙俊婕同学撰写的论文《参与慈善捐助与报障股东利益双赢的研究》,荣获2008年对外经济贸易大学国际经济伦理研究中心举办的大学生企业社会责任征文大赛三等奖,全文请参考附件。

参与慈善捐助与保障股东利益双赢研究


摘要:公司作为现代社会主义市场经济活动中最重要的组织形式,应当为推动社会的整体福利和社会的和谐承担起应尽的责任。然而,公司的本质始终在于追求股东利益的最大化,营利性是公司的灵魂。企业在决定是否参与捐助等慈善活动的时候往往要权衡承担社会责任与保障股东利益的关系。捐助行为的无偿性在制度不健全的情况下往往致使公司的近期目标受到威胁,严重侵害股东的权益。在我国,与企业捐赠活动相关的法律法规还很不完善,很多企业(尤其是中小企业)参与慈善事业常常达不到预期的良好目标。如何更好地协调企业承担社会责任和保障股东利益的关系已成为一个亟待解决的问题。本文将对此做出全面探讨,分析公司捐助行为导致股东利益受损的各种因素,为营造我国企业参与慈善捐助活动的良好环境提出合理化建议。

关键词:企业慈善 公司捐赠 股东利益 社会责任

The Paper “Participate in Charitable Contributions and The Win-win Research of Protect Shareholder’s Profit”, written by DuYunyue and Sun Junjie from Central University of Finance and Economics, is the Third Prize of 2008 Collegiate Corporate Social Responsibility Essay Competition, which is organized by the Center for International Business Ethics at UIBE, Beijing. The whole paper can be found in the attachment.

Research on Win-win Situation of Company to Participate in Charitable Donation While Ensuring Shareholders’ Benefit


Abstract: As the most important organization in socialist market economy, companies should take their responsibility to improve the level of public well-fare and maintain social harmony. Nevertheless, the nature of a company lies in its pursuit of maximization of shareholders’ interest. After all, profitability is the soul of a company. A company has to consider the relationships between the fulfillment of social responsibility and shareholders’ interest when it decides whether to participate in donations and other charitable activities. Due to lack of sound systems, charitable donations usually make the company not being able to meet its short term target, which will badly damage shareholders’ interest. In China, laws and regulations concerning charitable activities of company are still not perfect. Many companies, especially small companies, cannot achieve expected target. How to better coordinate the relationship between social responsibility and guarantee ofshareholders’ interest has become an urgent problem for companies. In the light of these situations, this paper makes a comprehensive discussion and analyzes different factors that damage shareholders’ interest when companies participate in charitable donations. It also gives rational suggestions to create a sound environment for China’s companies to participate in charitable activities.

Keywords: business philanthropy; donations from companies; shareholders’ interest; social responsibility
Attachments: Participate in Charitable Contributions and The Win-win.pdf (206.1k)