论出资瑕疵情形下董事对债权人责任

On the Liability of Directors to Creditors in the Case of Defective Capital Contributions

2023年《公司法》修订通过构建董事内部对公司的赔偿责任与对外部第三人赔偿责任的双层递进结构,在体系上完成了出资瑕疵之际董事对债权人责任。在学理上,从行为法进路分析,使用代位权可合逻辑地解释公司债权人对董事的请求权。组织法分析中,董事对债权人的责任呈现出“董事-董事会-公司”的三层构造,出资瑕疵时董事对债权人责任在适用中面临诸多考验。观察已有司法实践,董事对债权人的责任适用效果并不明显。秉持组织法分析路径,董事对债权人责任须采限缩解释。

The revision of the Company Law in 2023 has established a dual layered progressive structure between the internal liability of directors for compensation to the company and the liability for compensation to external third parties,completing the responsibility of directors to creditors in the event of capital defects in the system.In theory,from the perspective of behavioral law,the use of subrogation rights can logically explain the right of creditors of the company to request directors.In the analysis of organizational law,the responsibility of directors to creditors presents a three-layer structure of"directors,board of directors,and company".When there are defects in capital contributions,the responsibility of directors to creditors faces many challenges in application.Due to existing judicial practice,the application effect of directors'liability to creditors is not significant.Adhering to the analysis path of organizational law,directors must adopt a restrictive interpretation of their liability towards creditors.