摘要
对于德国股份公司的监事来说,尽管公司法、证券法等实体法为他们设定了很多的义务和责任,期望以此来促使监事尽职履行维护公司和股东利益的职责,但是,理想不等于现实,由于德国按照部门法划分传统实体法的制定和程序法相分离,以致于在程序法中的相关制度和市场因素的影响下,实践中,德国股份公司监事在违反他们的义务而导致公司、股东利益受到损害时,最终实际承担责任被程序法中的制度和其他社会因素大大减轻。由此启示我们:在制定法律规则时应当进行实体法和程序法的统一考量,并对于现实社会中其他影响法律运作效果的因素和机制一并予以考量。
Although German corporate law and securities law impose great deal of duties and corresponding liabilities on suporvisors so as to prompt them to be more responsible in carrying out their duty to protect the interests of corporation and shareholders, actually those expected liabilities are blocked greatly by the procedural institutions and other social mechanisms and factors. This finding re- minds us that in setting up substantive rules. In addition, policy makers have to be mindful of procedural rules and other social back- ground.
出处
《湘潭大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第3期17-22,共6页
Journal of Xiangtan University:Philosophy And Social Sciences
关键词
监事民事责任
股东诉讼
责任保险
实体规则
程序规则
supervisor＇ s liability
shareholder action
liability insurance
substantive roles
procedural rules
