浅析董事信义义务

Analysis of Fiduciary Duty of Directors

在现代公司运营中所有权和经营权相分离,因此作为管理层的董事身负重任。随着公司竞争的不断加大,董事对公司的发展起到了很大的作用,同时规范董事行为同样是公司治理的一个重要组成部分,董事的信义义务便是规制董事权利的一种重要方式。从1993年颁布《公司法》至今,逐步形成了以忠实义务和勤勉义务为主的传统二分式格局的董事信义义务,2023年十四届全国人大常委会第七次会议表决通过了新修订的《公司法》。忠实义务在第一百八十条中增加了公司的董事应当采取措施避免自身利益与公司利益冲突,不得利用职权谋取不正当利益;针对勤勉义务规定了公司的董事在执行职务时应当为公司的最大利益尽到管理者通常应有的合理注意。虽然经过修订补充,但是对于董事的信义义务的规定较为笼统,在司法实践中很难加以运用。仍然需要借鉴域外先进的立法经验进行完善。

In the modern company operation, ownership and management are separated, so as a director of management has a heavy responsibility. With the increasing competition, directors play an important role in the development of the company, and the regulation of directors’ behavior is also an important part of corporate governance, the fiduciary duty of directors is an important way to regulate the rights of directors. Since the promulgation of the Company Law in 1993, the fiduciary duty of directors has gradually formed the traditional dichotomy pattern of loyalty duty and diligence duty, the seventh meeting of the 14th 2023 Standing Committee of the National People’s Congress passed the revised Company Law. The directors of the company shall take measures to avoid conflicts between their own interests and the interests of the company, and shall not make use of their power to seek improper interests;The duty of diligence stipulates that directors of a company should exercise due diligence for the best interests of the company. Although it has been revised and supplemented, the provisions of directors’ fiduciary duty are quite general, which is difficult to apply in judicial practice. Still need to draw lessons from the foreign advanced legislative experience to improve.