公司慈善捐赠中董事行为的制约机制探讨

On the Restriction Mechanism of Director's Behavior in Corporate Charity Donation

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。

The appropriate restriction of directors＇ behavior in corporate charity donation is the key link to solve contradiction of charitable giving and company profit and solve the corporate charity donation＇s agency problems and interest conflicts. Objectively corporate charity donation will promote the social and public interests,but the goals of board to decide corporate charity donation should be consistent with directors responsibilities in corporate governance,namely to promote the maximize of company interests in decision making. The corporate charity donation decided by director belongs to management decision- making,and its appropriateness criteria should be introduced into the business judgment rule.