江南大学学报(人文社会科学版)
江南大學學報(人文社會科學版)
강남대학학보(인문사회과학판)
Journal of Jiangnan University (Humanities & Social Sciences)
2015年
5期
47-51
,共5页
公司%慈善捐赠%董事%制约
公司%慈善捐贈%董事%製約
공사%자선연증%동사%제약
corporate%charity donation%director%restriction
妥当约束公司慈善捐赠中董事的行为,是解决慈善捐赠活动与公司营利性的矛盾、解决公司慈善捐赠中代理问题与利益冲突的关键环节。客观上公司慈善捐赠会增进社会公共利益,但董事决策公司慈善捐赠的行为目标却应该与董事在公司治理中的职责相一致,即促进公司利益最大化;董事决策的公司慈善捐赠属于经营管理决策,其妥当性判断标准应引入经营判断规则。
妥噹約束公司慈善捐贈中董事的行為,是解決慈善捐贈活動與公司營利性的矛盾、解決公司慈善捐贈中代理問題與利益遲突的關鍵環節。客觀上公司慈善捐贈會增進社會公共利益,但董事決策公司慈善捐贈的行為目標卻應該與董事在公司治理中的職責相一緻,即促進公司利益最大化;董事決策的公司慈善捐贈屬于經營管理決策,其妥噹性判斷標準應引入經營判斷規則。
타당약속공사자선연증중동사적행위,시해결자선연증활동여공사영리성적모순、해결공사자선연증중대리문제여이익충돌적관건배절。객관상공사자선연증회증진사회공공이익,단동사결책공사자선연증적행위목표각응해여동사재공사치리중적직책상일치,즉촉진공사이익최대화;동사결책적공사자선연증속우경영관리결책,기타당성판단표준응인입경영판단규칙。
The appropriate restriction of directors'behavior in corporate charity donation is the key link to solve the contradiction of charitable giving and company profit as well as the corporate charity donation's agency problems and interest conflicts.Objectively corporate charity donation will promote the social and public interests.And the goals of board to decide corporate charity donation should be consistent with directors responsibilities in corporate governance, namely to promote the maximization of company interests in decision making.The corporate charity donation decided by director belongs to management decision-making,and its appropriate criteria should be introduced into the business judgment rule.