摘要
中国证监会要求上市公司设立独立董事时,没有对独立董事的民事责任及其限制作出特别规定。2001年,ST郑百文陆姓独立董事因财务欺诈事件而被罚款10万元,其状告证监会的主要理由就是处罚过重,由此引发了社会各界对独立董事责任轻重的激烈争论。随着新公司法中可诉性条款的增加,有关独立董事民事责任问题很快就会显现出来。由于独立董事在上市公司中的地位与职责不同,过严过重的责任制度安排,既不公平也欠合理。因此,独立董事的民事责任应当有别于其他董事,并予适当减轻和限制。对此,欧美国家未有定论,而日本近年修法以及2005年新公司法的成果值得借鉴。
When china Securities Regulatory Commission required the practice of independent director system,no specifications were made for independent directors＇responsibilities and restrictions.A heated nation-wide argument of the responsibilities and restrictions was,however,brought foth when Lu Jiahao,an independent director of STA Zheng Baiwen,made a legal complaintt against China Securities Regulatory Commission for an unrasonable fine of RMB￥100,000 as a punishment of his financial cheating.The new Company Law guarantees more chances for lodging an appeal,and the issue of responsibilities and restrictions will soon become sharp.Since the functions and responsibilities of independent directors are different from those of other directors,it is both unfair and unreasonable to punish them over-strictly and over-severely. Instead,theri responsibilities should be properly mitigated.japan＇s modification of laws,especially its 2005 Company Law,provides experience for reference.
出处
《南京大学学报（哲学．人文科学．社会科学）》
CSSCI
北大核心
2006年第3期36-42,共7页
Journal of Nanjing University(Philosophy,Humanities and Social Sciences)
基金
南京大学"985"哲学社会科学创新基地特别项目
关键词
独立董事
民事责任
上市公司
independent directors
civil responsibility
listed companies
