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公司慈善捐赠作为公司履行其所承担的社会责任的最典型的方式之一,在世界范围内经历了由禁止到限制性允许的发展历程。然而,因其与公司借贷、转投资等行为相比不存在直接对价的支付,故其决策权归属至关重要。公司慈善捐赠决策权的配置,首先应由公司法做出一个上限性规定;再由公司的股东会规定公司年度可以捐赠的财产总额;最后由董事会负责具体的捐赠事宜,董事会慈善捐赠决策权亦应受到经营判断规则的检验,而公司经理不应享有慈善捐赠决策权。
As one of the most typical ways for a company to fulfill its social responsibilities, corporate charity donation has undergone a development from prohibition to restriction in the world. However, because there is no payment of direct consideration as compared with corporate lending, transfer of investment and other acts, the decision-making ownership is of crucial importance. The allocation of corporate philanthropy decision-making power, the first by the company law should make an upper limit; then the company's shareholders will be provided for the company's total annual donations of property; the final by the board of directors responsible for the specific donations, the Board also charity donation decision-making authority Should be subject to the test of business judgment rules, and company managers should not enjoy the right to make charitable donations.