董事会决议中弃权票的性质及其责任

The Nature and Responsibility of the Abstention in the Board Resolution

我国《公司法》规定董事会决议中异议董事可以免责,但是作为表决权行使方式的弃权票能不能免责没有明确规定。弃权票表明了董事对决议的不置可否的态度,其原因也基本上出于逃避法律责任或者是对待表决事项的不了解。董事弃权可以分为明示弃权和默示弃权、恶意弃权和善意弃权。对于弃权票是否具有异议性质,有异议说和非异议说,文章认为应采用非异议说,弃权的董事原则上要承担责任,但是有免责事由。文章论述董事弃权的责任从两个角度来展开,一是董事义务的角度,主要分析了董事违反勤勉义务的责任;二是从民事责任的角度,分析了董事弃权对公司和股东承担侵权责任以及违约责任的可行性,并明确了其免责事由。

China＇ s ＂Company law＂ stipulates that the dissent in the board resolution can be exempted from liability. But, as a way of exercising the voting right, abstention is not defined clearly whether it can be＂ a disclaimer. The abstention represents a noncommittal attitude of the director to the resolution, and the reason is basically due to evade legal responsibility or not understand the voting matters. The abstention of the director can be divided into explicit waiver, implicit waiver and abstention in good faith. It is divided into dissent view and non-dissent view according to whether the abstention voting has the dissent character. And the thesis deems that it should adopt the non-dissent view, the director who waivers in resolution should take responsibility, but there are exemptions. The thesis discusses the responsibility of the abstention from two aspects. First, the angle of director duty, mainly analyzes the responsibility of the director who violates the duty of diligence. Second, the perspective of civil liability, analyzes the feasibility of the director who waiver in the resolution bears the tort liability and liability for breach of contract, and clears the exemptions.