上市公司诚信制度的建立

在委托———代理关系中 ,注意、技能和勤勉义务是国际通用的受托义务标准 ,适用于上市公司诚信制度。由于该制度是效率导向型的 ,需要在效率与诚信之间寻求平衡 ,要求赋予这些义务新的内容和考核标准。为此 ,适用侵权法并制订关于上市公司主要负责人的取消任职资格制度是非常必要的 ,它们可以补充注意、技能和勤勉义务的内容并提供考核标准 ,具有威慑价值 ,可达到保护社会投资公众利益的目的。

In accordance with the term of trusteeship, the duties of care, skill and diligence is a rule of fiduciary duty for universal use in the international market. These duties might be complied in the regime of honesty and good faith for listing company. This regime needs to find a balance between the economical efficiency and the good faith, and to supplement more content and standards for these duties. For this reason, the tortuous principles and the company director disqualification rule will become more important. They may be supplementing the duty of care, skill and diligence, and providing the examined standards. The effectiveness of the disqualification rule as a deterrent might benefit the interests of investors, and provide legal protection for the regime.