试论上市公司独立董事的责任及其限制

发布时间：2018-02-25 17:48

本文关键词： 独立董事民事责任上市公司　出处：《南京大学学报(哲学.人文科学.社会科学版)》2006年03期 　论文类型：期刊论文

【摘要】：中国证监会要求上市公司设立独立董事时,没有对独立董事的民事责任及其限制作出特别规定。2001年,ST郑百文陆姓独立董事因财务欺诈事件而被罚款10万元,其状告证监会的主要理由就是处罚过重,由此引发了社会各界对独立董事责任轻重的激烈争论。随着新公司法中可诉性条款的增加,有关独立董事民事责任问题很快就会显现出来。由于独立董事在上市公司中的地位与职责不同,过严过重的责任制度安排,既不公平也欠合理。因此,独立董事的民事责任应当有别于其他董事,并予适当减轻和限制。对此,欧美国家未有定论,而日本近年修法以及2005年新公司法的成果值得借鉴。
[Abstract]:When the CSRC required listed companies to set up independent directors, they did not make special provisions on the civil liability of independent directors and their restrictions. In 2001, St Zheng Baiwen Lu, surnamed independent director, was fined 100,000 yuan for financial fraud. Its main reason for suing the CSRC is that the punishment is excessive, which has led to a heated debate about the degree of responsibility of independent directors. With the increase of actionable provisions in the new Company Law, The civil liability of independent directors will soon come to light. Because the independent directors have different roles and responsibilities in listed companies, the over-strict and excessive liability system arrangement is neither fair nor reasonable. The civil liability of independent directors should be different from that of other directors and should be appropriately mitigated and restricted. There is no conclusion in Europe and the United States, but the achievements of Japan's recent amendments to the Law and the new Company Law in 2005 are worthy of reference.
【作者单位】：南京大学法学院
【基金】：南京大学“985”哲学社会科学创新基地特别项目
【分类号】：D922.291.91

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