论董事违反信义义务赔偿责任范围的界定——以世界银行《营商环境报告》“董事责任程度”为切入点

On the Scope of Directors' Liability for Breach of Fiduciary Duty——Start with the Responsibility of Directors in the “Doing Business” Report of the World Bank

我国现行《公司法》仅规定董事违反信义义务给公司造成损失应承担赔偿责任,但并没有对如何界定赔偿责任的范围作进一步的规定。实际上,在公司法视阈下,违反信义义务损害赔偿责任范围的界定是重要且复杂的,通常也是诉讼中的焦点问题。世界《营商环境报告》对中国"董事责任程度"的评价表明,我国董事责任程度在国际评价中处于较低位置,为了改善我国营商环境,应当完善董事信义义务制度以回应公司利益理论。具体而言,当董事违反勤勉义务给公司造成损失时,授权公司可以在公司章程中限制或免除董事损害赔偿责任;董事违反忠实义务给公司造成损失时,在明确对公司积极利益的归入之外,还应明确消极利益的界定以及赔偿责任的限制与免除。

China's current Company Law only stipulates that directors shall be liable for compensation for damages caused by breach of fiduciary duty to the company, but there is no further stipulation on how to define the scope of compensation liability. In fact, under the company law's perspective, the definition of the scope of liability for breach of fiduciary duty is important and complex, and is usually the focus of litigation. The evaluation of China's directors, responsibility by the Doing Business Report indicates that the gree of director's responsibility in China is at a lower level in international evaluation. In order to improve the business environment in China, we should improve the directors9 fiduciary duty system in response to the theory of corporate interests. Specifically, when a director violates the diligence obligations and causes losses to the company, the authorized company may limit or exempt the directors liability for damages in the company's articles of association. When a director violates the loyal obligation and causes losses to the company ,in addition to returning the company s positive interests clearly, it should also clarify the definition of negative interests and the relevant limitation and exemption of liability.