摘要
相对于西方国家来说,公司购买董责险后,是否有实质性的收益?董责险在我国特殊的制度背景下是否还能发挥出本来的优势?本文对近年来国内外学者关于董事高管责任保险的相关研究进行了系统回顾和梳理,这些研究结果对国内董事高管责任保险的需求提供了一定的理论经验,同时也为股东以及中小投资者的利益提供了一定的保证。
Compared with western countries,does the company have substantial benefits after purchasing di⁃rectors liability insurance?Can Dong Liability Insurance still give play to its original advantages under the special institutional background of our country?This paper systematically reviews and sorts out the rel⁃evant research on directors’and executive liability insurance by domestic and foreign scholars in recent years.These research results provide certain theoretical experience for the demand of directors’and execu⁃tive liability insurance in China,and also guarantee the interests of shareholders and medium and small in⁃vestors.
作者
罗莉
高学英
LUO Li;GAO Xue-ying(School of Accounting,Yunnan University of Finance and Economics,Kunming,Yunnan,China)
出处
《特区经济》
2022年第3期157-160,共4页
Special Zone Economy
关键词
国内
董事高管责任保险
需求
Domestic
Directors’and Executives’Liability Insurance
Demand