公司资本流出视域下董事对债权人的赔偿责任  

Directors'Liability to Creditors in the Context of a Corporate's Capital Outflow

作　　者：司耕旭 SI Gengxu(Law School,Jilin University,Changchun Jilin 130012,China)

机构地区：[1]吉林大学法学院,吉林长春130012

出　　处：《法学论坛》2024年第2期140-149,共10页Legal Forum

基　　金：国家社科基金项目“基于区分原则的股权归属法律问题研究”(23BFX083)的阶段性成果。

摘　　要：本轮公司法修订仍未解决公司资本流出制度中债权人救济规范供给不足的问题,董事对债权人的个人赔偿责任规范需进一步明确适用情景与规范边界。基于组织法的董事信义义务与传统契约义务在规范假设和功能界定上具有异质性,公司偿付能力会对董事信义义务产生结构性影响。在公司丧失应对到期债务的经济能力时,股东的传统权力会转移至债权人,董事应对债权人利益负责。在董事对债权人担责的规范建构中,应当将商业判断规则作为董事行为的司法审查标准,以公司丧失清偿能力为债权人对董事的诉权产生时点。在责任形式上,在公司与董事承担连带责任的同时,依据过错程度对董事施加比例连带责任。连带责任的比例化一次性地解决了董事之间的责任划分,以终局性的裁决方式节约了司法资源,消除了董事面临的不确定风险,矫正了因被迫和解而扭曲的损失分配,为董事责任保险制度提供了良好的发展背景。The current round of corporate law revision still has not solved the problem of insufficient supply of creditor relief norms in the system of corporate capital outflow,and the norms of personal liability of directors to creditors need to be further clarified in terms of applicable scenarios and normative boundaries.Organizational law-based directors'fiduciary duties are heterogeneous from traditional contractual duties in terms of normative assumptions and functional definitions,and corporate solvency can have a structural impact on directors'fiduciary duties.Where a corporate loses the financial ability to meet its debts as they fall due,the traditional powers of the shareholders are transferred to the creditors and the directors are responsible for the interests of the creditors.In the normative construction of directors'liability to creditors,the business judgment rule should be taken as the standard of judicial review of directors'acts,and the corporate's insolvency should be the point at which creditors'right of action against directors arises.In terms of the form of liability,while the corporate is jointly and severally liable with the directors,proportionate joint and several liability is imposed on the directors according to the degree of fault.Proportionalization of joint and several liability resolves the division of liability among directors once and for all,saves judicial resources with final adjudication,eliminates the uncertain risks faced by directors,corrects the distorted allocation of losses due to forced settlements,and provides a good background for the development of a directors'liability insurance system.

关 键 词：公司资本流出 信义义务 债权人救济 比例连带责任 

分 类 号：D922.29[政治法律—经济法学]