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现代各国法律已经确定了公司公益捐赠的能力,并秉承对公司公益捐赠鼓励与支持的态度。但公司公益捐赠应在法律法规、公司章程或股东大会决议的界限内进行,否则,便是越权捐赠。公司越权捐赠会给公司本身、股东和第三人的利益造成损失。公司作为一种法人实体,在董事会中心主义背景下,以董事代表其实现权利能力和行为能力。因此,董事应为越权捐赠造成的损失承担责任。
The laws of various countries have already determined the ability of the company to donate money for public welfare and uphold the encouragement and support of the company’s donation for public welfare. However, public welfare donations should be carried out within the limits of laws, regulations, articles of association or resolution of the general meeting of shareholders. Otherwise, donations beyond the limits of authority will be made. Company overweight donations will give the company itself, the interests of shareholders and third parties caused losses. As a kind of legal entity, in the background of the board of directors’ centralism, the company takes the directors to represent them to realize their rights and abilities. Therefore, the directors should bear the responsibility for the loss caused by the ultra vires donation.