In the first part, there’re concepts and categories of Enterprises’Public Welfare Donations,which reveals that public welfare donations need to be a part of social responsibilities of enterprises.

Based on analysis of social responsibilities of corporation donation,it is necessary to form a system to build up a suitable circumstance for corporation donation to charity.

Using experience of the Western developed countries for reference,China should establish a corporation donation system of giving first priority to shareholders interests and simultaneously giving consideration to social interests w.

However, as the socio-economic development and the development of corporation social responsibility, the corporation donation has gradually become an important problem which can not be ignored.

The charitable contribution to the society is one of the corporation responsibilities.

The charitable contribution to society is one of the content of the corporation responsibility as a business body or not,how to make contribution,and how to stipulate a suitable legal system to encourage and guide the contribution is a worthwhile topic to discuss.

Public welfare donations mean the businesses or individuals give part of the disposable income to the society.

This paper researches on three aspects including public welfare donations, environment protections and employment placements in accordance with the relevant laws of the state.