论公司法上的身份归责原则

On the Establishment of the Principle of Status Imputation in Company Law

公司作为商事组织,是公司发起人、股东、董事、监事以及其他高级管理人员等不同身份主体的聚合体。公司内部表现为科层结构与“命令-服从”关系,这不同于民事主体之间所形成的地位平等与意思自由的基本格局。这些特点决定了适用于平等主体之间的过错归责原则并不能完全被适用到公司法上的身份主体之间,公司法应该关注公司内部身份或地位不平等的事实,而适用不完全相同于民法的归责原则。从严格意义上讲,公司法上的主体责任整体上是一种身份责任。不同身份的主体具有不同的义务,承担不同的责任。“身份”成为公司法上的责任归咎的基本依据,“过错”蜕变为局部(相同身份主体之间)或辅助(责任轻重)的考量要素。认识并确立公司法上的身份归责原则,是公司法之组织法本质的反映,是商事责任理论认识深化的结果,有利于实现对民商事责任的区分与统合,优化公司法上的责任配置与追究机制,提高公司治理效率。

As a commercial organization,the company is an aggregation of the subject with dif-ferent status,such as initiators,shareholders,liquidators,directors,supervisors and other senior managers.There is a hierarchical structure and relationship of“command-obedience”in company,which changes or breaks through the basic pattern of equal status and freedom of will between civil subjects.The characteristics determine that“the fault principle”applicable to the liability imputation among equal subjects cannot fully apply to the liability imputation among unequal subjects in the company law,and different imputation principles should be applied within the company according to whether the subject status is equal.Strictly speaking,the responsibility of the subject in company law is a status responsibility on the whole.The subjects with different identities have different obligations and assume different responsibilities.“Status”becomes the main basis of liability attribution in the company law,and“fault”degenerates into local(between equal subjects)or auxiliary(responsibility reduction or waiver)factors.This change reflects the nature of the company law as the organizational law,which is the result of the deepening understanding of the commercial responsibility theory.It is conducive to the distinction or integration of civil and commercial responsibilities,the optimiza-tion of responsibility allocation and liability imputation of the different subjects in the company law,and the improvement of corporate governance efficiency.