新《公司法》下董事对第三人责任承担形式研究

Research on the Forms of Directors’ Liability to Third Parties under the New Company Law

摘要: 董事作为一个公司治理的核心，其行为不仅影响公司利益，而且直接影响着债权人等第三人的利益。2023年12月修订的《公司法》(以下简称新《公司法》)增加了董事对第三人责任的规定。由于该条款未对董事对第三人责任承担形式作出具体规定，因此董事对第三人责任承担形式成为学界讨论的焦点之一。本文基于新《公司法》相关条款及制度理论，以董事主观过错类型为细分维度，结合民事法律体系规则，对补充责任、连带责任、按份责任和不真正连带责任等四种责任承担形式展开深入剖析。同时，基于现行制度实际状况，深入检视我国在董事对第三人责任承担形式方面存在的制度供给不足，并针对性提出完善建议，旨在推动构建更为科学合理、体系完备的董事对第三人责任制度，切实实现公司、董事与第三人之间利益关系的平衡协调，保障市场秩序的规范有序运行。

Abstract: As the core of corporate governance, the behavior of directors not only affects the interests of the company, but also directly affects the interests of third parties such as creditors. The revised Company Law in December 2023 (hereinafter referred to as the new Company Law) added provisions on the liability of directors to third parties. Due to the lack of specific provisions on the form of directors’ liability to third parties in this clause, the form of directors’ liability to third parties has become one of the focuses of academic discussion. This article is based on the relevant provisions and institutional theories of the new Company Law, and takes the subjective fault types of directors as the subdivision dimension, combined with the rules of the civil legal system, to conduct in-depth analysis of four forms of liability: supplementary liability, joint liability, proportionate liability, and non genuine joint liability. At the same time, based on the actual situation of the current system, we will thoroughly examine the institutional deficiencies in the form of directors’ liability to third parties in China, and propose targeted improvement suggestions, aiming to promote the construction of a more scientific, reasonable, and comprehensive system of directors’ liability to third parties, effectively achieve the balance and coordination of interests between companies, directors, and third parties, and ensure the standardized and orderly operation of the market order.