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2005年公司法进行了大幅度的修订,从立法理念到具体的规则和制度,都有重大的突破和创新,其中对董事义务的补充和完善便是此次修订的重要内容之一。但是,新修订的公司法对董事抵触利益交易之禁止义务,除了文字表述上的不同,其实质内容并没有太大的修改,这不能不说是一个遗憾!本文借鉴国外特别是英美法在这方面的成熟立法经验,就此问题做了深入的探讨。
In 2005, the Company Law was drastically revised. From legislative ideas to specific rules and systems, there have been major breakthroughs and innovations. Among them, the supplement and improvement of the duties of directors is one of the important contents of this revision. However, the newly amended company law has no regret to the substantive content of the prohibition obligation of the directors against the trade of interests, except for the differences in written expression. This is a pity! This article draws lessons from foreign countries, especially Anglo-American law Mature legislative experience in this area, made in-depth discussions on this issue.