公司董事违反信义义务的法律责任认定困境与制度纾解

Dilemmas in Determining Legal Liability for Corporate Directors’ Breach of Fiduciary Duty and Institutional Solutions

摘要: 董事信义义务是现代公司治理的基石，我国现行法律在董事违信责任认定上面临标准模糊、归责主观及司法边界不清等困境。本文以信义义务的理论基础与内涵为切入点，深入剖析我国司法实践中判断标准缺乏量化指标、过度依赖形式审查及裁判尺度不一的现实障碍。针对上述问题，文章主张引入商业判断规则的本土化改造，细化忠实与勤勉义务的评判标准，并确立司法审查的合理边界。通过构建科学的判断原则与裁判标准，旨在完善董事违信责任的认定机制，提升公司治理的法治化水平，为我国公司法的修订与司法实践提供理论支撑与制度纾解路径。

Abstract: The fiduciary duty of directors serves as the cornerstone of modern corporate governance. However, China’s current legal framework faces significant challenges in determining the liability for breaches of such duties, including ambiguous standards, subjective attribution of fault, and unclear boundaries of judicial intervention. Taking the theoretical foundations and connotations of fiduciary duty as a starting point, this paper provides an in-depth analysis of the practical obstacles in China’s judicial practice, such as the lack of quantifiable metrics, excessive reliance on formalistic reviews, and inconsistent adjudication standards. To address these issues, the paper advocates for the localized adaptation of the business judgment rule, the refinement of evaluation criteria for the duties of loyalty and diligence, and the establishment of reasonable boundaries for judicial scrutiny. By constructing scientific principles of judgment and adjudication standards, this study aims to improve the mechanism for determining liability for breaches of fiduciary duty, enhance the rule of law in corporate governance, and provide theoretical support and institutional solutions for the revision of China’s Company Law and judicial practice.