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作 者:陶溥 金锦萍[1] Tao Pu;Jin Jinping
机构地区:[1]北京大学法学院
出 处:《中国社会组织研究》2023年第2期135-159,234,235,共27页CHINA SOCIAL ORGANIZATIONS RESEARCH
摘 要:从社会企业兴起现状来看,其社会目的的存在对传统董事义务标准及其影响要素产生冲击,学理上不仅对利润最大化的传统商法宗旨提出质疑,也对多重目的企业本质发出疑问。我国社会企业日渐发展的趋势和不成一体的制度化规定使对此问题的研究迫在眉睫。英美法是社会企业和董事义务标准发展之本源,其较为完善的社会企业发展路径对我国具有重要的参考价值。对此,我们应当强调社会目的与董事义务标准之间的必然联系,董事决策中信义义务的履行应当跟随公司型社会企业目标宗旨调整匹配,以此区分与其他组织体之间的差异,并为我国社会企业进一步立法和责任规制提供重要路径。With regard to the current state of the rise of social enterprises,the existence of their social purpose has impacted on the traditional standards of directors'duties and factors.Theoretically,it not only questions the traditional commercial law purpose of profit maximization,but also the nature of multi-purpose enterprises.The increasingly trend of social enterprises in China and the fragmentation of institutionalized regulations make it extremely urgent to solve this issue.The common law,as the origin of the development of social enterprises and directors'obligations standards,combined with its relatively well-established path of social enterprise development,has important reference value for China.In this regard,the inevitable link between the social purpose and the standard of directors'duties should be emphasized,and the performance of fiduciary duty in directors'decision-making should be adjusted and matched with the objectives and purposes of corporate social enterprises,so as to distinguish the differences with other organizations,and also provide an important path for further legislation and regulation of the responsibilities of social enterprises in China.
分 类 号:D922.291.91[政治法律—经济法学]
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