论公司资本筹集阶段发起人和董事的信义义务

On the fiduciary duties of promoters and directors in company capital raising stage

在公司资本筹集过程中,发起人和董事发挥着重要作用,应对公司和股东承担信义义务。尽管大陆法系与英美法系在有关发起人和董事的信义义务的规定上存在一些差别,但却有很多一致或相似之处。英美法中发起人负有不得谋取秘密利益和完全信息披露的义务;大陆法中,发起人负有忠实、勤勉、谨慎的义务。董事应正确履行披露信息义务,在非货币资产评估中履行忠实、注意、审慎义务。我国需结合本国实际,借鉴国外法律,对《公司法》中关于这方面的规定进行修改、补充和完善。

Promoters and directors play an important role in the course of company capital raising. They should undertake fiduciary duties to the company and shareholders. Continental law system and Anglo-Americaln law system have a lot in common in provisions on the fiduciary duties of promoters and directors although differences exist. According to Anglo-American law promoters shoulder obligations of seeking no confidential interests and perfect information disclosure. According to Continental law promoters shoulder faithful obligation, assiduous obligation and prudent obligation. Directors should correctly fulfill information disclosure obligation and fulfill obligation of faith, obligation of attention and obligation of care. Provisions on the fiduciary duties of promoters and directors in China company law should be revised, supplemented and perfected according to the actual situation in China and by taking foreign law for reference.