【摘要】公司捐赠无论对公司还是对社会，都具有极强的示范作用和极大的公益事业推动作用，随着社会主义市场经济的不断发展，公司捐赠之风，在中国逐渐兴起，以公司为主要组织形式的企业力量的加入改变中国公益事业的现状，但一系列由公司捐赠而引发的法律问题也同时浮出了水面。本文将先对公司捐赠进行概述，分析其法律性质，再探讨公司捐赠中合理的决策机制及公司利益相关者权益的保护，继而讨论公司捐献的激励机制，最后在立法和司法角度，为完善我国相关法律制度提出初步的建议。

【关键词】公司捐赠  公益事业  法律问题  激励机制

【Abstract】No matter to company donated to society, or donated all have strong exemplary role and great role of public welfare undertakings of socialist market economy, with the continuous development of the company in China gradually rise donated ethos, main form of organization for the company to join the enterprise strength changed China public welfare undertakings by the status quo, but caused a series of donated legal problems also the water this paper will first surfaced on the company donated paper analysis its legal character, then discuss company in donating reasonable decision-making mechanism and protection of rights and the stakeholders, then discuss the company's donations of incentive mechanism, finally in legislation and judicial Angle, legal system to improve our offer initial proposal. 

【Key words】Corporation donation   Public welfare undertakings   Legal issues     incentive mechanism