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由于股东与经营层的分离,与合伙组织相比较,公司的经营效率更低下,如何提高董事对公司负责任的程度就异常重要。董事对于公司要承担注意义务与忠实义务,二者有自己独立的价值要求,综合起来就能在很大程度上评判股东的尽职程度。然而我国《公司法》对于这两种义务的规定,缺乏具体的执行或违反标准,即便是在有具体要求的条款中,又存在不合理加重董事义务的情形。通过比较美国公司法中对于董事义务界限的分析,判断其规定的合理与不合理的方面,是有利于我国董事义务完善的。
Due to the separation of shareholders from the management, the efficiency of a company is lower than that of a partnership and how important it is to increase the directors’ responsibility to the company. Directors have the duty of care and loyalty to the company. Both of them have their own independent value requirements, which, to a great extent, can judge the due diligence of the shareholders. However, the provisions of our “Company Law” on these two obligations lacks specific implementation or non-compliance with the standards. Even in the specific requirements of the clause, there exists the unreasonable increase of directors’ obligations. By comparing the analysis of the limits of directors’ obligations in the American Company Law, it is in the best interests of our country’s directors to judge the reasonable and unreasonable aspects of their regulations.