营商环境视阈下董事问责制现代化探析

Modernization of Director Accountability System from the Perspective of Business Environment

我国在世界银行营商环境评估“董事责任程度指数”与“国际可比”相差甚远。对标世界银行,我国现行董事问责制在问责标准、责任承担方式与合同效力上存在诸多问题。我国公司法董事问责制不仅要法律文本现代化,更要司法审查现代化。鉴于财产规则与责任规则在界权成本和交易成本方面各有不同效率优势,董事忠实问责可采取财产—责任规则组合模式下的实质公平规则;为了在尊重董事权威与董事问责之间保持适度张力,董事勤勉问责可以采取尊重董事权威模式下的善意推定规则。

The director liability index of the World Bank’s business environment assessment in China is far different from“international comparability”.According to standard of the World Bank,there are many problems in the current director accountability system in our country in terms of accountability standards,forms of responsibility and contract validity.The director accountability system of company law in our country not only requires the modernization of legal texts,but also the modernization of judicial review.In view of the different efficiency advantages of property rules and liability rules in terms of boundary rights costs and transaction costs,directors’loyal accountability can adopt substantive fairness rules under the property-liability rule combination model.In order to maintain a moderate tension between respecting the authority of directors and accountability of directors,diligent accountability of directors may adopt the presumption rules of good faith under the mode of respecting director authority.