论非营利组织理事义务的标准选择

One the Choice of Standard of NPO Directors' Duty

非营利组织理事处于治理结构的核心位置,理事义务被归纳为忠实义务与勤勉义务。美国法在判断理事违反义务时面临双重标准的选择:信托标准或商业公司标准。学说与司法实践一般支持商业公司董事义务标准,甚至商业判断规则都被接受。我国非营利组织的理事义务应通过制定法做出规定,突出组织的公益属性,对理事设定高于公司董事的义务程度。

NPO directors are at the heart of governance structure,whose duties are summarized as care and loyalty.American judge face the choice of dual system,the trust standard or the corporate standard,when they decide the breach of duty.The theory and judicial practice apply the corporate standard,the minor standard,even hand-in-hand with the business judgment rule.Our country should regulate the standard of NPO directors’duty through legislation,according to the public character of NPO,setting a higher standard than the corporate standard.