中文摘要：

企业基金会及其治理议题日益成为公司治理向社会组织治理转型过程中的关注焦点。本文发现,由于战略慈善、专业化慈善等多种原因,企业基金会这种脱胎于营利性企业的非营利社会组织在实现其公益使命的过程中,不仅可能沦为企业附庸,而且面临投资监管滞后、声誉评价缺失、社会监督不力等发展难题。本文认为,破解这些难题,加强法律监管固然重要,但鉴于企业基金会是与企业存在紧密联系的边界组织,且拥有不同的＂四权分离＂模式,因此运用治理思维设计完整的企业基金会治理体系更为重要。在此基础上,本文厘清了企业基金会治理边界,并详细评析企业基金会内外部治理相关方,进而构建企业基金会治理机制研究的整体框架,辨明下一步需要着力研究的关键问题及其研究线索。这不仅能够为企业基金会治理研究提供新思路、丰富社会组织治理理论,而且能够为企业基金会的健康发展、完善我国社会保障体系提供有益的借鉴。

英文摘要：

Corporate foundations and their governance research are increasingly the focus in the transformation process of corporate governance to social organization governance. This paper summarizes that as a kind of non-profit social organization, corporate foundations, which are born out of profitable enterprises, may not only become vassals of enterprises, but also face other development problems such as investment regulatory delays, lack of reputation evaluation and poor social supervision in the process of achieving their public interest missions, because of many motivations such as strategic philanthropy and professional charity. It argues that to strengthen legal supervision is admittedly important to solve these problems, but because corporate foundations are boundary organizations that are closely linked with profitable business, and have different ＂separation of four powers＂ mode, it is more important to design a complete corporate foundation governance system by applying governance thinking. Based on this, this paper clarifies the governance boundary of corporate foundations, and comments on internal ＆ external governance stakeholders in detail. Then it finally constructs the whole framework of corporate foundations governance mechanism research, and identifies the key questions and clues in the future research. It not only can provide new ideas for studying corporate foundation governance and enrich the theory of social organization governance, but also can offer a useful reference for the healthy development of corporate foundations, and then the improvement of the social security system in China.