股权转让中董事对债权人的法律责任

The Legal Liability of Directors to Creditors in Equity Transfer

股东在转让股权时可能通过转让未届出资期限股权、瑕疵股权等方式逃避出资责任、转嫁出资风险,此种行为直接损害了公司资本安全,间接损害了债权人合法权益。为保证公司法下各方利益的平衡,构建债权人友好型公司法,确有必要明确董事在股权转让中对债权人所承担的责任。2023年12月29日修订的《中华人民共和国公司法》第191条已明确规定了董事对第三人的责任,但董事对债权人承担责任的理据和具体规则需要进一步明晰。股权转让中董事对债权人承担的责任应为一种过错责任,有过错的董事与公司承担连带责任。董事对债权人承担责任应遵循比例原则,为平衡各方利益,应为董事责任设置一定的减免条件。

When transferring equity,shareholders may evade capital contribution obligations and shift investment risks by transferring equity shares with unexpired capital contribution peri-od or transferring defective equity.Such actions directly jeopardize the capital safety of company and indirectly harm the creditors'legal rights.To ensure a balance of interests under corporate law and to construct creditor-friendly corporate legislation,it is crucial to clarify the responsi-bilities of directors towards creditors.Article 191 of the newly revised Chinese Corporate Law specifies director's responsibilities to third parties,however,the rationale and specific rules for director's liability to creditors need to be further clarified.This study takes the fiduciary duty of directors as an important starting point,combining the specific circumstances of equity transfer,sort out the specific obligations and responsibilities that directors should bear.In this way,the risk of improper impairment of the company's solvency can be prevented and creditors can be protected during the equity transfer process.