公司法上信义义务的体系构成——兼评新《公司法》相关规定

The System Composition of Fiduciary Obligations in Company Law:Commenting on the Relevant Provisions of the New Company Law

信义义务起源于信托法上的受托人义务,在普通法系衡平法传统影响下,其在英美等国的适用早就超越了信托法范畴,成为公司法领域通用的原则。无论是从“委托—代理”视角,还是信托关系视角来看,公司法制度引入信义义务理论都有必要。董、监、高之所以对公司负有信义义务,是因为他们在公司担任特定职务,与公司存在特定的法律关系,“公司利益至上”是其信义义务的内核。新《公司法》构建了较为完整的信义义务规则体系。在控股股东与实际控制人实际履行董、监、高职能的情况下,他们的行为后果对于公司利益的影响与董、监、高并无差异,理应对公司负信义义务;同时完善信义义务的例外和救济条款,增加了对全资子公司的“双重股东代表诉讼”制度。

Fiduciary duty originated from the trustee s duty in the trust law,under the influence of the common law system of equity tradition,its application in the United Kingdom and the United States of America has long exceeded the scope of the trust law,and has become a general principle in the field of company law.Whether from the perspective of principal-agent or fiduciary relationship,it is necessary to introduce the theory of fiduciary duty into the company law system.The reason why directors,supervisors and officers have fiduciary obligations to the company is that they hold specific positions in the company and have specific legal relationships with the company.Supremacy of the interests of the company is the core of the fiduciary duty of directors,supervisors and officers.When the controlling shareholders and the actual controller actually perform the function of directors,supervisors and officers,the consequences of their behavior for the interests of the company have no difference from the impact of the directors,supervisors and officers behavior for the company s interests,and they should be responsible for the company s fiduciary duty.The new Company Law has constructed a more complete system of fiduciary duty rules,including exemptions and remedies for fiduciary duty and added a“dual shareholder representative action”system for wholly-owned subsidiaries.