合理的公司捐赠有利于社会公益事业的发展,更有利于公司良好形象的树立和长远发展的要求,与中小股东的权益是一致的。由于控制股东在公司捐赠决策中拥有话语权和决定性影响,公司捐赠决策符合控制股东利益,中小股东权益显得微乎其微,目前法律还缺少对公司捐赠中中小股东权益保护的有效规制,实践中中小股东权益受损的情况时有发生。笔者认为,公司捐赠不应以牺牲中小股东权益为代价,在公司进行捐赠承担社会责任的同时,应加强法律对公司捐赠的有效约束,防止中小股东权益受到不应有的侵害。 Reasonable corporate donation is conducive to the development of public welfare undertakings, but also conducive to the establishment of a good corporate image and long-term development requirements, and the rights and interests of minority shareholders is the same. As the controlling shareholders have the right to speak and the decisive influence in the company’s donation decision, the company’s donation decision accords with controlling the interests of the shareholders, the rights and interests of the minority shareholders appear to be negligible. At present, the law still lacks effective regulations on the protection of the rights and interests of medium and small shareholders in the company donation. In practice, Damage has occurred from time to time. I believe that corporate donations should not be at the expense of small shareholders at the expense of donations in the company to assume social responsibility at the same time, should strengthen the effective donation of the company’s legal constraints to prevent the rights and interests of small and medium shareholders should not be infringed.