政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/127697

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/127697

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政大典藏 > College of Law > Department of Law > Periodical Articles > Item 140.119/127697

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/127697

Title:	公司捐贈與相關代理成本問題之研究 Study on Corporate Donations and Problems of Agency Costs
Authors:	周振鋒 Chou, Cheng-Fong
Contributors:	法律系
Keywords:	公司捐贈;慈善捐贈;政治捐贈;政治支出;代理成本;資訊揭露;經營判斷原則 corporate donations;charitable donations;political donations;political spending;agency cost;information disclosure;business judgment rule
Date:	2013-06
Issue Date:	2019-12-04 14:48:53 (UTC+8)
Abstract:	公司係以營利為目的之法人，經營者自當為公司股東創造最大利益，然捐贈指無償讓與公司資源予他人，此與公司本質是否相容本非無疑，惟現行學說與法令均已肯定公司捐贈之能力，故此部分暫有定論。具爭議者，大型公司存有企業經營與所有分離之特質，經營者之捐贈決定雖應盡受任人義務，惟如何防止其濫行捐贈或虛偽捐贈，則為重要之問題。現今學說多數肯認慈善捐贈有助公司企業形象提升，對公司並非完全不利且可為盡社會責任之表現，應予鼓勵，但此見解忽略慈善捐贈亦有被經營者作為不法利益輸送之工具。政治捐贈除有上述弊端外，更可能伴隨著賄賂、買票等政商勾結之情事。捐贈雖牽涉股東權益、甚至清廉政治等公私益問題，但現行法令缺乏具體且有效之規範，似不妥當。論及公司捐贈之重要性，本文擬分析捐贈之相關法律問題，尤以代理成本為主要討論中心。本文認為，股東於事後挑戰不法捐贈之困難度頗高，故可考慮制定強制揭露捐贈之規定，使經營者決策時有所警戒，股東則得以知悉與檢驗公司所為捐贈是否妥適，另外，亦可規定公司捐贈時應經董事會決議通過，使捐贈決定之作成更為謹慎。本文結論建議將來能整合運用「事後追訴有責者」、「內部決定程序」與「資訊揭露」等多種措施，防堵不法與虛偽之捐贈，同時達到降低代理成本、維護股東權益之作用。
Relation:	國立臺灣大學法學論叢, Vol.42, No.2, pp.259-315
Data Type:	article
Appears in Collections:	[Department of Law] Periodical Articles

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