论公司慈善捐赠信息披露制度经济法专业论文.docxVIP

PAGE PAGE IV Abstract In recent years, with the rapid growth of the companys charitable donations scale, whether the company should reveal the charitable donations information has caused much controversy at home and abroad. About this issue, there are two views in academia the positive party and the negative” party. The party who hold a positive attitude believes that the disclosure of charitable donations information will help stakeholders make rational decisions, and regulate the companys improper donation behavior. While the other thinks that the companys charitable donations is the matter of the operating layer who can make their own decisions. Also the companys charitable giving is often associated with the companys marketing strategy. If the company discloses the charitable donations information involved with trade secrets, it will make competitors aware of the company business strategy, and lead to the significant losses of the company. However, the substantial increase in the total charitable donations, and the normalized of charitable donation behavior rise great public concern about the companys charitable donation information. Stakeholders need to understand the operational status of the company and to oversee the companys charitable donation behavior by assessing the companys charitable donation information. Because our county doesn’t have clearly regulations about the charitable donation information disclosed on company, so whether to disclose charitable donations information still belongs to the company’s own things. There are a lot of problems about voluntary disclosure in our reality, such as the disclosure of the contents is single and the information disclosed is of low credibility. A series of problems is not conducive to the stakeholders to obtain the necessary information to protect their own interests. Therefore, theorists need to strengthen the research of the companys charitable donation information disclosed, in order to provide theoreti