摘要
内部控制体系作为一种较为有效地预防违法行为和经营风险的方法,已经在我国确立起来。要确保该体系的有效性,则需明确公司董事在内部控制的有效设置上的责任。而美日两国判例虽然在认定董事的该责任时,一般适用商业判断规则,但是这却造成了内部控制的设置标准与董事在该责任上的责任判定基准的乖离。本文在对内部控制体系性质进行分析的基础上,认为董事的该责任认定不应适用商业判断规则而应适用合理性标准。
As a more effective method to prevent violations and operational risks, the Internal Control System has been established in China. To ensure the effectiveness of the system, the directors' responsibility should be clear on valid setting of Internal Control System. Although the cases applied Business Judgment Rule generally on this directors' responsibility in the U.S and Japan, this caused the difference between the setting standard of Internal Control System and the directors' responsibility judgment standard on this responsibility. On the basis of analyzing the nature of Internal Control System, the author considers that the reasonable standard should be applied on this directors' responsibility, not Business Judgment Rule.
出处
《天津法学》
2014年第3期12-20,共9页
Tianjin Legal Science
关键词
内部控制
行为标准
责任判断标准
商业判断规则
internal control
standards of conduct
standards of responsibility judgment
business judgment rule