摘要
公司资本是公司得以正常运营和发展的必要物质基础,股东出资是公司资本的唯一来源,因此作为公司受托人的董事应对股东出资负有监督义务。通过案例分析与比较研究发现,实践中仍然存在董事履行催缴义务的责任类型不明、判断标准缺失、责任承担方式不明等诸多监管瑕疵,应进一步明确董事应对公司承担的责任类型、确定董事违反催缴出资义务的相应责任并应用董事责任保险制度,以期为完善该制度提供参考。
Company capital is the necessary material basis for a company s normal operation and development,and shareholders contributions are the only source of company capital.As trustees of the company,directors should bear the duty of supervising shareholders contributions.Through case analysis and comparative research,it is found that many regulatory defects remain in practice,such as the unclear time limit and lack of judgment standards for the director s duty to prompt payment,and the unclear responsibility-bearing method.It is necessary to further clarify the type of responsibility that directors should bear for the company,determine the corresponding responsibility of directors who violate the duty of prompt payment,and apply the director liability insurance system to provide a reference for improving the system.
作者
邱睿
QIU Rui(School of Law,Nanjing University,Nanjing 210093,China)
出处
《南京财经大学学报》
CSSCI
2024年第5期57-65,共9页
Journal of Nanjing University of Finance and Economics
关键词
董事
出资义务
监管瑕疵
法律责任
directors
contribution obligation
regulatory defects
legal responsibility