企业社会责任视域下的公司捐赠问题研究  

On the Company Donations from the Perspective of Corporate Social Responsibility

作　　者：宁金成[1] 张昱罡[1] 

机构地区：[1]郑州大学法学院,郑州450052

出　　处：《云南财经大学学报》2011年第3期148-153,共6页Journal of Yunnan University of Finance and Economics

基　　金：河南省政府2010年度决策研究招标课题"公司从事公益活动的法律规制研究"(B332)

摘　　要：由于公益概念的模糊性,由经营者决策的纯粹公益性公司捐赠从公司治理理论看是不妥当的。实践中的公司捐赠一般是策略型(自利型)的,但策略型的公司捐赠往往会破坏市场竞争规则,而且公司捐赠行为并不能使慈善资金得到高效使用,不宜提倡。公司法应对公司捐赠予以规制,实践中董事决策的策略型捐赠不能违背董事的忠实与勤勉义务。Because of the ambiguity of the concept of public interest,company donation decided by operators for pure public interest is inappropriate from the perspective of corporate governance theory.Company donation in practice is generally strategic（or self benefit）,but this kind of donation often destroys market competition rules,and the company donation behavior cannot lead to the efficient use of the charitable funds.Therefore,strategic donation should not be advocated.Corporate laws should regulate corporate donations,and in practice,strategic donations decided by directors should not go against the loyalty and the diligence responsibility of the directors.

关 键 词：企业社会责任 捐赠 公益 动机 

分 类 号：F279.23[经济管理—企业管理]