董事职务懈怠行为的法律责任  

Research on Directors’ Liability for Negligence in Duties

作　　者：南玉梅 Nan Yumei

机构地区：[1]武汉大学法学院

出　　处：《法商研究》2024年第6期167-181,共15页Studies in Law and Business

基　　金：国家社会科学基金资助项目(22&ZD204)。

摘　　要：董事义务与董事责任的规范对称是合理追责董事职务行为的立法基础。董事职务懈怠行为的追责正当性源自董事责任的行为债务属性。行为债务属性决定董事责任的成立不以特定结果为要件,而是要求董事在执行职务时不得违反董事义务本身。因此,仅依照相应法律、行政法规和公司章程是无法判断董事是否尽职尽责的。为了还原董事责任作为尽职尽责的工作要求,董事责任成立条款内应当增设董事“怠于履行职务”(职务懈怠行为)作为追责事由,一方面回应董事义务的内涵变化对董事责任成立的影响,另一方面弥补董事职务懈怠导致的公司损害,让董事责任条款真正发挥作为约束董事职务行为之标尺的作用。The symmetry of norms between directors' duties and directors' liabilities is the legislative basis for reasonably holding directors accountable for their official actions. The legitimacy of holding directors accountable for their dereliction of duty stems from the behavioral obligation attribute of director liability. This attribute determines that the establishment of director liability does not require specific outcomes;instead, it demands that directors do not violate their duties when performing their duties. Therefore, it is impossible to judge whether directors have fulfilled their responsibilities solely in accordance with relevant laws, administrative regulations, and the company's articles of association. To restore the requirement of director liability as a work obligation to perform their duties diligently, the provisions for the establishment of director liability should include negligence in directors' duties as a basis for accountability. On one hand, this responds to the impact of changes in the connotation of director duties on the establishment of director liability, and on the other hand, it compensates for the damage to the company caused by director negligence, allowing the provisions on director liability to truly serve as a constraint on directorial conduct.

关 键 词：董事责任 行为债务 职务懈怠 董事义务 

分 类 号：D922.291.91[政治法律—经济法学]