公司公益捐赠正当性之法学与经济学探究

自2008年汶川地震以来,我国的公司公益捐赠呈迅猛发展趋势。公司公益捐赠在世界范围内经历了由禁止到限制再到允许的发展历程。公司公益捐赠的正当性是引导和规范公司公益捐赠行为所必须解决的前提性问题。公司公益捐赠之正当性根基有着深刻的社会经济原因,对其深层次剖析必须以公司公益捐赠在世界范围内的总体发展趋势为基本线索。公司公益捐赠,因市民社会与政治国家由冲突走向平衡而具有合宪性保证;因公司负外部性之弥合而具有公平性机理;因公司独立人格之深化而具有主体性支撑;因公司社会性与营利性之双重属性而具有义动性与利动性根基。

The justice of company public Welfare donation analyzed by law and economics

Since the Wenchuan Earthquake in 2008,China’s company public welfare donation shows rapid development trend,the worldwide company public welfare donation experiences the development process from being banned to being constrained and then to being allowed,as a result,the legitimacy of company public donations is the necessary premise to be solved to guide and regulate the behaviors of company public welfare donation.The foundation of the legitimacy of company public welfare donation has profound social and economic root causes,and deep analysis of the causes must take overall worldwide development trend of company public welfare donation as basic clues.Company public welfare donation has constitutionality guarantee because civil society and political state became balanced from the conflict,has fair mechanism because the company compensates its negative externality,has subjectivity support because the company deepens independent personality and has the basis of obligation and interests because the company possesses double attributes of sociality and profitability.