董事勤勉义务研究:从域外理论到中国实践——以行为法经济学为视角

发布时间：2018-10-22 14:25

【摘要】：我国《公司法》中缺乏董事勤勉义务方面可操作性较强的规定,这导致在董事工作过失、怠于履行职责或无法很好地管理公司而致巨大损失时,法律往往捉襟见肘。此外,董事勤勉义务方面的司法实践经验较为匮乏也直接影响到实务中对于董事违反勤勉义务的认定与问责。反观美国法律的实践和经验,其在鼓励利他行为的社会环境下,藉由商事判断规则有效实现了董事问责和经营判断的平衡,在降低董事决策成本和风险的同时,有效激励和促进了董事的勤勉义务履行。若要将董事勤勉义务及配套机制这套在英美法系环境中长成的制度成功移植到我国,必须在完善公司法律和相关制度设计、适度扩充法院权力配置、提高法律素养三个方面的同时,充分考虑鼓励利他行为的社会环境优化,降低制度移植的排异性,促进我国公司法的发展。
[Abstract]:In our company law, there is a lack of operable provisions on the diligent duty of directors, which leads to the law being overstretched when the directors fail to perform their duties or fail to manage the company well. In addition, the lack of judicial practice experience in the duty of diligence of directors directly affects the identification and accountability of directors' breach of duty of diligence in practice. On the contrary, the practice and experience of American law, under the social environment of encouraging altruistic behavior, can effectively achieve the balance between directors' accountability and management judgment through the rules of commercial judgment, and at the same time reduce the cost and risk of directors' decision-making. Effective encouragement and promotion of the director's diligence obligations. If we want to transplant to our country the system of directors' diligence, duty and supporting mechanism, which has been developed in the environment of Anglo-American legal system, we must improve the design of company law and related system, and appropriately expand the allocation of court power. At the same time, we should consider the optimization of social environment to encourage altruistic behavior, reduce the exclusivity of system transplantation, and promote the development of our company law.
【作者单位】：浙江大学光华法学院;
【基金】：中央高校基本科研业务费专项资金资助项目教育部第43批“留学回国人员科研启动基金”项目浙江省钱江人才计划项目浙江省教育厅项目(Y201119833) 浙江大学青年教师交叉研究种子基金项目的阶段性成果之一
【分类号】：D90-05;D922.291.91

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