美国董事责任保险危机及其缓和

发布时间：2018-02-13 06:05

本文关键词： 董事责任保险保险危机限制责任立法自我保险　出处：《首都师范大学学报(社会科学版)》2016年05期 　论文类型：期刊论文

【摘要】：董事责任保险(DO liability insurance,即董事和高级职员责任保险),本是英美法国家分散董事和高级管理人员法律责任风险(尤其是民事赔偿责任)的重要机制。然而,由于法院对董事和高级职员人员责任风险的立场一度倾向于严苛,特别是在Smith V.Van Gorkom一案中,法官对商业判断准则的司法适用严重不利于董事和高级管理人员,进而引发了严重的董事责任保险危机。仔细反思,董事责任保险危机的实质是以保险机制取代侵权机制的危机。为了应对和缓和危机,美国众多的公司采取了自我保险、相互保险等自救的措施。而作为三权分立机关之一的立法机构,其立场截然不同于法官,其在立法上采纳的限制责任立法,则旨在为董事和高级管理人员提供更多的风险分散和转移机制,从而为公司的运行和发展提供更多激励。审慎分析美国董事责任保险危机的背景及其相应的危机缓和机制,适当予以借鉴,特别是在公司立法中进行创新,允许公司通过章程的形式,规定限制或免除善意履行职务的董事和高级职员的民事赔偿责任的条款,这对于完善激励与约束并重的公司治理结构,创造一个兼具现代性和本土性的公司运行环境大有助益。
[Abstract]:Director liability insurance do liability insurance, that is, directors' and officers' liability insurance, is an important mechanism for decentralizing the legal liability risks of directors and senior managers (especially civil liability) in Anglo-American countries. Since the court's position on the risk of directors' and officers' liability had once tended to be harsh, especially in the case of Smith V. Van Gorkom, the judge's judicial application of the commercial judgment code was seriously detrimental to directors and senior management. In order to deal with and alleviate the crisis, many companies in the United States have adopted self-insurance in order to deal with and ease the crisis. Mutual insurance and other self-help measures. As one of the separate organs of the three powers, the legislative body has a different position from that of the judge. It aims to provide more risk diversification and transfer mechanisms for directors and senior managers, thereby providing more incentives for the operation and development of the company. Careful analysis of the background of the directors' liability insurance crisis in the United States and its corresponding crisis mitigation mechanisms, Appropriate reference should be made, in particular, innovation in company legislation, allowing companies to adopt articles of association that provide for the limitation or removal of civil liability of directors and officers who perform their duties in good faith, This is helpful to perfect the corporate governance structure with equal emphasis on incentives and constraints, and to create a modern and local company operating environment.
【作者单位】：中共中央党校政法部;
【分类号】：D971.2;DD912.29

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