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文章认为公司捐赠限度的确定是协调捐赠中公众、公司股东以及债权人之间利益冲突的重要内容。捐赠不是法律义务,因而公司捐赠的下限应由道德调整,而公司捐赠的上限关涉股东、债权人的切身利益,法律应予调整。在策略性捐赠的情形下,适用“合理性”标准审查公司捐赠额的合法性存在诸多局限,应引入经营判断规则,纯粹利他性的公司捐赠则应由股东(大)会作出决策。
The article holds that the determination of corporate donation limits is an important part of coordinating the conflicts of interests among the public, corporate shareholders and creditors in the donation. Donation is not a legal obligation, so the lower limit of corporate donations should be adjusted ethically, while the upper limit of corporate donations concerns the immediate interests of shareholders and creditors, and the law should be adjusted. In the case of strategic donations, there are many limitations in applying the “reasonableness” standard to review the legitimacy of corporate donations. Business judgment rules should be introduced and purely altruistic corporate donations should be decided by shareholders (big shareholders).