摘要
董事高管责任保险作为上市公司对冲风险的工具,盛行于北美、西欧等成熟资本市场,但在国内推行缓慢,仍未引起上市公司和保险机构的足够关注。通过研究发现,董事高管责任保险在我国真正化解民事纠纷的作用有限,国内法律制度、管理机制以及保险合同的设计抑制了董事高管责任保险的发展。基于此,我国应构建出更符合中国国情的董事高管责任保险制度体系:建立健全的民事赔偿机制和股东诉讼机制,深化国有企业改革并着力发展职业经理人市场,设计合理的保险条款。
As a risk hedging tool for listed companies,director and executive liability insurance is popular in mature capital markets such as North America and Western Europe,but its implementation in China is slow and has not attracted enough attention from listed companies and insurance institutions.Through the research,it is found that the role of director and executive liability insurance in truly resolving civil disputes in China is limited,and the design of domestic legal system,management mechanism and insurance contract inhibits the development of director and executive liability insurance.Based on this,China should build a director and executive liability insurance system more in line with China's national conditions by establishing a sound civil compensation mechanism and shareholder litigation mechanism,deepening the reform of state-owned enterprises,striving to develop the professional manager market,and designing reasonable insurance terms.
作者
李奇阳
李兆华
LI Qiyang;LI Zhaohua
出处
《商业经济》
2021年第12期164-166,共3页
Business & Economy
基金
黑龙江省社科基金规划项目:自然资源资产离任审计促进生态文明建设的作用机制及路径(20JYE273)。
关键词
董事高管责任保险
制度
发展困境
director and executive liability insurance
system
development dilemma