| 论公司慈善捐赠中董事的忠实与勤勉义务 |
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| 引用本文： | 张安毅.论公司慈善捐赠中董事的忠实与勤勉义务[J].上海金融学院学报,2013(4):99-105. |
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| 作者姓名： | 张安毅 |
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| 作者单位： | 河南财经政法大学,河南郑州,450002 |
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| 基金项目： | 2013年度国家社会科学基金项目《国有企业区分理论与立法研究》的阶段性成果;项目，广东省2011年高校优秀青年创新人才培养计划项目《我国公司社会责任实施制度的构建》的阶段性研究成果;项目 |
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| 摘 要： | 妥当定位公司慈善捐赠中董事的行为规则,是解决公司慈善捐赠活动中各种利益冲突的关键.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.公司慈善捐赠中董事需对公司承担忠实义务和勤勉义务,以公司利益为自己的行为准则,竭力通过捐赠促进公司长期与短期利益的最大化.
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| 关 键 词： | 公司慈善捐赠 董事 忠实义务 勤勉义务 |
The Loyalty and Diligence Obligations of Directors in Company Charitable Donation |
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| ZHANG An-yi.The Loyalty and Diligence Obligations of Directors in Company Charitable Donation[J].Journal of Shanhai Finance University,2013(4):99-105. |
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| Authors: | ZHANG An-yi |
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| Institution: | ZHANG An-yi |
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| Abstract: | Properly positioning the director＇s behavioral rules in corporate charitable giving is the key to solve the various interest conflicts in corporate charity donation. Objectively charitable donations will promote the social and public interests, but the goal of corporate charity donation decision of director should be consistent with the director＇s responsibilities in corporate governance, which maximize the interests of the company. The directors in corporate charity donation should assume loyalty and diligence obligations for company, take the interests of company for their own behavior, and strugglingly maximize company＇s long-term and short-term interests in donation. |
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| Keywords: | corporate charity donation director loyalty duty diligence duty |
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