摘要
董事权力与责任之间的平衡是公司治理成功的前提之一。在董事义务与责任不断强化的情形下,及时出台相应的董事责任限制机制,确保董事责任的有限与适度是实现公司健康发展的必要。董事责任的限制途径主要有三:责任免除、费用补偿和责任保险,这三者都是中国公司法律制度欠缺的。
The balance between the power and liability of directors is one pre-eondition of successful corporate governance. With the increasing consolidation of directors' obligation and liability, it is necessary to keep the limitation and moderation of the directors' liability. There are three main ways to limit the directors' liability: to exempt the liability, to compensate the relevant fees, and to set up the D&O insurance. It is important for Chinese Company Law to improve the relevant rules.
出处
《法学家》
CSSCI
北大核心
2007年第5期84-91,共8页
The Jurist
关键词
董事责任
限制
责任免除
费用补偿
董事责任保险
directors' liability
limitation
liability exemption
fees compensation
D&O insurance