基于现实需求,董事有必要对债权人承担责任,责任的性质为特殊侵权法定责任和补充责任。扩大董事责任的限度在于在我国原有法律规定的基础上,借鉴和引进外国相关的立法例,如利用商业判断原则判断董事是否应承担责任;在追究董事责任时引进董事责任保险、责任免除的限定额等制度。 Based on the actual needs, it is necessary for the directors to take the responsibility of the creditors. The nature of the liability is the statutory liability and the supplementary liability of the special infringement. On the basis of the original laws of our country, the limit of expanding the liability of directors is to draw on and introduce foreign related legislation, such as judging whether the directors should take the responsibility by using the principle of business judgment; introducing the liability insurance of directors and the exemption of liability when investigating the responsibilities of directors Limitation and other systems.