公司越权捐赠中的董事责任

Director respomsbilty in company donation beyond it's authority

现代各国法律已经确定了公司公益捐赠的能力,并秉承对公司公益捐赠鼓励与支持的态度。但公司公益捐赠应在法律法规、公司章程或股东大会决议的界限内进行,否则,便是越权捐赠。公司越权捐赠会给公司本身、股东和第三人的利益造成损失。公司作为一种法人实体,在董事会中心主义背景下,以董事代表其实现权利能力和行为能力。因此,董事应为越权捐赠造成的损失承担责任。

The capacity of the corporation public welfare donation,encouraged and supported,has been affirmed by laws in modern countries.But the corporation public welfare donation should conduct within the scope of laws and regulations,articles of incorporation and the general assembly resolutions,otherwise is ultra vires action.Ultra vires of the corporation public welfare donation harms profit of corporation itself,shareholders and third parties.As corporate entities,the capacity for rights and action is performed by directors under directorate core.So directors should be responsible for the loss caused by ultra vires.