公司实际控制人的法律地位、义务与责任

Speculation upon Corporate Actual Controllers' Legal Status, Obligation and Accountability

公司实际控制人与其他掌握着公司控制权的主体一样,在公司治理结构中处于核心的法律地位。不同类型和不同程度的实际控制人的义务和责任应有所不同。对于实际行使着董事职权的实际控制人,应当要求其承担起董事的忠实勤勉义务和相应责任;对于没有参与公司日常管理但拥有着决定性影响力的控制人,可以参照控制股东的相关规定对其加以规制。

Broadly comprehensive, the conception of corporate actual controller stemmed from making up for the gap between legislative assumption and practical status proper to the canon of corporate governance structure. Corporate actual controllers are to gain mastery in corporate governance structure of jurisprudence, same with other bodies in control of their companies. Different types and different degrees of corporate actual controllers should assume different obligation and accountability. Chiefly speaking, those controllers who authentically execute incorporated directors＇ authority should assume the counterparts＇ accountability as well as the obligation of loyalty and diligence, while those controllers with certain mastery but without execution in the daily management should be regularized in conformance to the related stipulations for incorporated controlling shareholders.