制度本身就是生产力。董事责任保险是董事可以免除及公司可以转移补偿风险的“多赢”制度设计。董事责任保险的范围可从立法、公司内部文件及保险合同三个角度来解析。完善我国董事责任保险,有利于吸引国际商业人才,提升资本市场软实力和国际竞争力,有利于丰富公司治理手段,提升公司治理水平。 The system itself is productivity. Director liability insurance is a “win-win” system design that directors can exempt from and the company can shift the compensation risk. The scope of directors’ liability insurance can be analyzed from the perspective of legislation, internal documents and insurance contracts. Perfecting the liability insurance of directors in our country is conducive to attracting international business talents, enhancing the soft power and international competitiveness of the capital market, enriching the means of corporate governance and raising the level of corporate governance.