论董事问责的诚信路径

发布时间：2018-10-05 21:03

【摘要】：董事经营决策的尊重审查模式契合了适应性效率的要求,有利于鼓励董事进行尝试性试验。但是,在商事判断规则作用下,董事问责需原告负担严苛的举证责任,董事决策审查形式化以及注意标准的不确定性,使得注意义务几乎被掏空,介于重大过失与恶意之间的董事失信情形往往逃脱法律责任。诚信路径不仅是问责空隙的填补机制,也是克服股东与董事之间信息不对称问题的重要机制。20世纪90年代以来董事问责的司法实践催生了诚信路径,诚信概念亦因创造性转化而获得新生,其行为标准日益明晰,司法审查可操作性增强。我国可通过《公司法》的司法解释界定诚信的行为标准,将故意让公司违法、不坦诚告知、滥用职权和严重失职纳入其涵摄范围,从而引入诚信问责路径。
[Abstract]:The model of respecting and examining directors' management decision accords with the requirement of adaptive efficiency and is helpful to encourage directors to carry out tentative experiments. However, under the action of commercial judgment rules, directors' accountability requires the plaintiff to bear the severe burden of proof, and the formalization of directors' decision review and the uncertainty of the standards of attention make the duty of care almost emptied. Directors between gross negligence and malice often escape legal responsibility. Honesty path is not only a mechanism to fill the gap of accountability, but also an important mechanism to overcome the problem of information asymmetry between shareholders and directors. The judicial practice of directors' accountability has given birth to the path of good faith since the 1990s. The concept of good faith is also reborn by creative transformation, its standard of conduct is becoming more and more clear, and the maneuverability of judicial review is enhanced. Our country can define the behavior standard of good faith through the judicial interpretation of Company Law and bring into its scope the path of honesty and accountability by deliberately allowing the company to break the law, dishonestly inform, abuse of power and serious dereliction of duty.
【作者单位】：暨南大学法学院
【基金】：司法部国家法治与法学理论研究项目《诚信义务与董事行为的司法审查标准研究》(07SFB2030) 广东省哲学社科“十一五”规划课题《董事问责:制度结构与适应性效率》(07G03)的阶段性成果
【分类号】：D922.29

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