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论公司慈善捐赠决策权主体
引用本文:戚枝淬.论公司慈善捐赠决策权主体[J].行政与法,2013(1):119-123.
作者姓名:戚枝淬
作者单位:安徽工业大学
基金项目:教育部人文社会科学研究规划基金项目“企业慈善捐赠法律保障机制研究”的阶段性成果,项目编号:11YJA820053
摘    要:公司慈善捐赠决策权源于股东权,属于股东共益权。目前我国公司慈善捐赠决策权行使主体混乱无序,致使公司慈善捐赠决策屡受质疑,公司社会责任难以承担。基于此,有必要构建股东(大)会、董事会、法定代表人以及公司慈善基金会多元化公司慈善捐赠决策权主体体系,当公司慈善捐赠决策不适当,害及到公司及其利益相关者的权利实现或违反公司所承担的社会责任时,可通过撤销诉讼与无效诉讼途径加以救济。

关 键 词:公司慈善捐赠  决策权  主体

On Decision-making Power Body of the Company’s Charitable Giving
Qi Zhicui.On Decision-making Power Body of the Company’s Charitable Giving[J].Public Administration & Law,2013(1):119-123.
Authors:Qi Zhicui
Abstract:The company's charitable giving decision-making authority from the shareholders" right to belong to the common benefit of shareholders.Our company's charitable giving decision-making power to exercise the main chaotic ,resulting in the company charitable donation decision-making of frequent questioning,corporate social responsibility is difficult to bear.Based on this,it is necessary to build the main system of charitable giving decision-making power of shareholders,board of directors,legal representative,and the company's charitable foundations diversified company decision-making charitable donations inappropriate ,the rights of the victims and to the Company and its stakeholders to achieve or breach of social responsibility borne by the company,the revocation proceedings invalid litigation relief.
Keywords:corporate charitable donations  decision-making authority  main
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