论董事及高级管理人员之补充清偿责任

发布时间：2018-01-02 08:23

本文关键词：论董事及高级管理人员之补充清偿责任　出处：《西南政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：股东违反出资义务后董事及高级管理人员承担相应的补充清偿责任，这是《公司法司法解释（三）》的一大创新设计，旨在加强董事及高级管理人员对忠实勤勉义务的遵守，进而保障公司的顺利运行，保护债权人的合法权益。就这一责任本身而言既是对现有公司人格独立理论和契约相对性理论的突破，也是对这些理论的修正与发展。但可惜的是《公司法司法解释（三）》第13条第4款存在先天的矛盾性，没有明确董事及高管承担补充责任的性质，其责任产生的时间亦应当包括公司设立阶段。结合补充清偿责任在民法中的特点和作用，，董事及高管的补充清偿责任应当具备客观存在损害，在同一损害中有两个及以上的关联性法律事实，主责任的存在以及法律明确规定或当事人约定等四要件，同时在司法实践的认定中应当结合经营判断规则，细化董事及高管的审核、追缴和报告义务。最后，董事及高管的补充清偿责任不能被无限放大，为保障商事交易的快捷有效，在董事及高管执行公司事务符合经营判断规则时应当免除其责任，并且应当建立股东失权程序和责任保险制度，平衡董事、高级管理人员与债权人之间的利益。本文除了引言，分为四个部分：第一部分是对《公司法司法解释（三）》关于董事及高管补充清偿责任条款的概括介绍，并对本《解释》体现出的倾向保护债权人利益的价值取向进行反思，认为应当平衡包括股东、发起人、债权人、董事及高管的利益。另外结合公司法人格独立性理论与契约相对性理论提出，董事及高管承担补充清偿责任实际上是对上述理论的修正与发展，为后文论述提供理论支持。第二部分是针对本《解释》第13条第4款存在的问题进行分析，包括条款本身的矛盾性，补充清偿责任的逻辑基础以及补充清偿责任的产生时期存在不妥。第三部分旨在解决司法实践的应用性问题，在第一部分理论探讨与第二部分问题分析的基础上，对公司及高管承担补充清偿责任构成要件进行系统性构建，并提出认定董事及高管勤勉义务的操作细则。第四部分是对董事及高管承当补充清偿责任的限制措施，主要指董事及高管在符合商业判断规则的情况下免除相应责任，并试图建立正确的商事审判理念，在交易的快捷性与安全性之间寻求平衡点。
[Abstract]:Duty of shareholder after the board of directors and senior management personnel shall bear the corresponding supplementary liability, which is the "company law judicial interpretation (three) a major innovation design", aimed at strengthening the board of directors and senior management personnel of the faithful duty of diligence compliance, and guarantee the company's smooth operation, protect the legitimate rights and interests of creditors in this. A responsibility itself is the company independent personality theory and the relativity of contract theory, is the theory revision and development. But it is a pity that the "company law judicial interpretation (three) of the fourth paragraph > thirteenth contradictions inherent, no clear nature of directors and executives bear supplementary liability, the liability the time should also include the establishment of the company. Combined with the characteristics and functions of the supplement liability in the civil law, the directors and executives of the supplement liability shall have the existence of damage, at a loss There are more than two and the relevance of legal facts and the main responsibility, and the clear provisions of the law or the parties such as the four elements at the same time, the judicial cognizance should be combined with the business judgment rule, refinement of the directors and executives of the audit and reporting obligations, recovered. Finally, cannot supplement liability for the directors and executives are infinite zoom, for the protection of commercial transactions is fast and effective, in the affairs of the company executive directors and executives in accordance with the business judgment rule should be exempt from responsibility, and shall establish a shareholders' loss of the right and liability insurance system, the balance between the board of directors, senior management personnel and the interests of creditors.
In addition to the introduction, this paper is divided into four parts:
The first part is the "company law judicial interpretation (three) > about the directors and executives of the supplement liability provisions of the introduction and Reflection on the" explanations of value orientation of the protection of the interests of creditors reflects the tendency to think, it should balance the sponsors, including shareholders, creditors, directors and executives also combined with the company's interests. Method of personality theory and contract theory of relativity, directors and executives bear the supplementary liability is actually the revision and development of the above theory, provide theoretical support for the paper.
The second part is to analyze the existing problems of the fourth sections of the thirteenth paragraphs, including the contradiction of the clauses, the logical foundation to supplement Liquidation Liability and the improper generation period of the liquidation liability.
The third part is to solve the application problems of judicial practice, based on the analysis of the first part of the study and the second part of the problem, undertake supplementary elements of system construction of liability for companies and executives, and proposed that the directors and executives due diligence of the operating rules.
The fourth part is the restrictions on the directors and executives take the supplement liability, mainly refers to the directors and executives from the corresponding liability in accordance with the business judgment rules, and to establish the correct concept of commercial trial, to seek the balance between the efficiency and safety of transaction.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

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