论我国董事会中心主义治理模式的困境与未来:兼评《公司法》三次修订草案的立法变动  

The Dilemma and Future of China s Board-Centred Governance Model:A Review of the Legislative Changes in the Three Draft Amendments to the Company Act

作　　者：王凯莉 WANG Kaili(East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学,上海200042

出　　处：《中国证券期货》2024年第2期86-96,共11页Securities & Futures of China

基　　金：2022年浙江省大学生科技创新活动计划暨新苗人才计划项目“我国证券纠纷特别代表人诉讼制度研究——以康美药业案为例”(2022R406A048)的阶段性成果;2022年浙江理工大学科研创新计划重点项目“独立董事制度的适用困境与完善——以‘康美药业被罚案’为视角”的阶段性成果。

摘　　要：当前,我国《公司法》中董事会定位不明、角色不清,存在三大症结:董事会的经营决策权受制于股东本位思想而难以行权;董事会的监督权受制于双层监督机制而履职边界模糊;董事的权责体系由于信义义务不清、问责机制不足以至追责困难。对此,需重新配置董事会、股东会、监事会的“三会”权力格局,在扩张董事职权范围的同时,完善以信义义务为核心的问责机制,加强董事对第三人责任承担,构建新《公司法》下权责一致的董事会中心主义法律框架,回应当前我国公司治理与资本市场发展的现实需求。The position and role of the board of directors in China s corporate law are unclear,and there are three major problems:the board s management decision-making power is controlled by the shareholders;the board s supervisory power is limited by the two-tier supervision mechanism;the duty of care is hard to identify,the accountability mechanism is missing,so that the directors power and responsibility are imbalanced.In this regard,it is necessary to reconfigure the power pattern of the board of directors,the shareholders and the supervisory committee.Expanding the scope of directors authority,building an accountability system for the duty of care,and strengthening directors responsibility for third parties,are beneficial to form a legal framework of board centrism.This will lead to the formation of a legal framework of director primacy,and provide opinions to improve the draft of the Company Law,and respond to the current needs of corporate governance and capital market development in China.

关 键 词：董事会中心主义 董事会 经营决策权 监督权 权责一致 

分 类 号：D92[政治法律—法学]