论我国董事责任保险制度的完善

发布时间：2018-05-16 08:47

本文选题：董事责任 + 责任保险　；参考：《山东大学》2010年硕士论文

【摘要】： 董事责任保险,全称为“公司董事和高级职员责任保险(Directors Officers Liability Insurance)",是以董事、经理向公司或第三者(股东、债权人等)承担民事赔偿责任为保险标的的一种保险制度。这种制度可以将公司的董事和高级职员所承担的责任风险部分地转嫁给保险公司,由保险公司按保险合同约定来承担董事和高级职员由于职责失误而导致的经济赔偿责任。在欧美发达国家,绝大多数的上市公司都为自己的董事及高级职员购买了董事责任保险。董事责任保险制度能够迅速发展,说明其存在具有必要性。美国的公司法理论认为,董事责任保险制度保护无辜的董事和高级职员免受那些不正当的指责,鼓励了有能力的人士接受董事和高级职员职位,并阻止了恶意股东的无聊诉讼。在经济全球化的趋势下,我国的经济已经融入世界经济的大潮之中。随着我国政府改善公司治理结构力度的增大,上市公司董事因违法违规而受到中国证监会惩处的情况逐年增多。越来越多的董事逐渐意识到自己的风险有多大,纷纷寻求规避方式。并且随着经济的发展,越来越多的公司到海外去寻求更大的发展,为了使这些公司能在全球化的竞争中得到一席之地,也必须要建立完善的董事责任保险,消除董事和高级职员的后顾之忧,让他们放心大胆地发挥自己的潜能。自2002年1月23日中国平安保险公司向万科企业股份有限公司签发第一份董事责任保险单以来,八年已经过去,董事责任保险制度虽略有发展,但现状惨淡。在制度方面,现阶段关于董事责任保险的法律制度不健全,即使在存在的极少数关于董事责任保险制度的规定中,内容不够具体,而且立法层次比较低,没有基本法律层面的基础性规定。在实践方面,随着社会讨论的深入,虽然公司管理层对董事责任保险认识的加深,国家有关强化董事及高级职员法律责任的法律颁布,陆续有公司购买董事责任保险,但董事责任保险市场发展仍然很缓慢。这与我国董事责任保险的理论与实践上的不足不无关系,值得我们探究。在建立我国董事责任保险制度的过程中,我们应尽可能地立足于我国现有的立法,完善董事责任保险制度的相关立法,并结合我国实际,借鉴、吸收、移植国外的立法成就和实践经验,从而建立符合中国国情的董事责任保险机制,这不仅对于目前我国公司经济和保险业的发展,而且对于经济、社会的长远发展和法律制度的完善,都有着极为重要的意义。
[Abstract]:Directors' liability insurance, which is called "directors' and officers' liability insurance directors Officers Liability Insurance)", is an insurance system in which directors and managers assume civil liability to the company or to third parties (shareholders, creditors, etc.). This kind of system can transfer the liability risk of directors and officers to the insurance company in part, and the insurance company will bear the financial compensation liability caused by the director and the officer because of the mistake of duty according to the agreement of insurance contract. In European and American developed countries, the vast majority of listed companies have taken out director liability insurance for their directors and officers. The director's liability insurance system can develop rapidly, which shows the necessity of its existence. According to the theory of corporate law in the United States, the system of directors liability insurance protects innocent directors and officers from improper accusations, encourages those who have the ability to accept the positions of directors and officers, and prevents boring lawsuits by malicious shareholders. In the trend of economic globalization, China's economy has been integrated into the tide of the world economy. With the increase of our government's efforts to improve the corporate governance structure, the number of directors of listed companies punished by CSRC has increased year by year for violating the laws and regulations. More and more directors are becoming aware of how risky they are and looking for ways to avoid it. And with the development of the economy, more and more companies go overseas to seek greater development. In order for these companies to gain a place in the global competition, they must also establish perfect directors' liability insurance. Remove the worries of directors and officers and give them the confidence to develop their potential boldly. Eight years have passed since China Ping an Insurance Company issued the first director liability insurance policy to Vanke Enterprise Co., Ltd. on January 23, 2002. Although the director liability insurance system has developed slightly, the present situation is bleak. In terms of system, the current legal system on directors' liability insurance is not perfect. Even in the very few provisions on directors' liability insurance system, the content is not specific enough, and the legislative level is relatively low. There are no basic legal provisions. In practice, with the deepening of social discussions, although the management of the company has a deeper understanding of directors' liability insurance, a national law on strengthening the legal liability of directors and officers has been promulgated, and companies have successively purchased directors' liability insurance. But the director liability insurance market is still slow. It has something to do with the deficiency of the theory and practice of director's liability insurance in our country. In the process of establishing the director's liability insurance system in our country, we should try our best to base ourselves on the existing legislation, perfect the relevant legislation of director's liability insurance system, and combine with the reality of our country, draw lessons from and absorb, Transplanting foreign legislative achievements and practical experience to establish a director's liability insurance mechanism in line with China's national conditions, this is not only for the development of our company economy and insurance industry, but also for the economy. The long-term development of the society and the perfection of the legal system are of great significance.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.284

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