论美国的董事责任限制及免除制度

On the System of Limiting or Eliminating Director' s Liabilities in the United States

如何合理地追究公司董事因违反注意义务而产生的责任,一直是美国公司法理论中的重要问题之一。20世纪80年代中后期,作为董事责任保险危机的应急对策而产生的限制或免除董事责任之立法,经实践证明是一项非常有效的救济董事经营责任的手段,也引起了许多国家的重视。

The issue of how to reasonably pursue the liability of corporate directors when breaching-the duty of care has been one of the important issues in American Corporation Law. The legislation on the Elimination or Limitation of Director Liability generated in the mid-late 80s of the 20th century, which was taken to be the emergent measure to D ＆ O Insurance Crisis, has proved to be an effective method of relieving director business liabilities. This legislation has also aroused interest from many other countries.