【摘要】 现代公司法肯定了公司的慈善捐赠能力,而公司捐赠的约束机制也需随之建立。上世纪末,美国在司法判例中确立了约束公司慈善捐赠的"合理性"标准。但"合理性"标准是在公司履行企业公民义务的理论背景下提出的,目的是平衡股东利益与社会公益之间的冲突。而现代公司的战略性慈善捐赠,通过公益活动,促进公司经营目标的实现,这种决策的商业性决定了董事应享有广泛的自由裁量权,其妥当性判断应引入经营判断规则。更多还原

【Abstract】 The modern judicial recognized the ability of the company’s charitable donations,and constraints mechanisms of corporate donations also need to been established.The jurisprudence of last century in the United States established a"reasonableness" standard to restrict charitable donation.But "reasonableness" standard is puted up in the theoretical background of company to fulfill its obligations of corporate citizenship,and the purpose is to balance conflict between shareholder interests and social welfare.The modern company’s strategic donations is to achieve business objectives by public activities.This decisions’s commercial nature decided the directors should have broad discretion,and business judgement rule should be introduced to determine the decisions’s appropriateness.更多还原