论公司董事自我交易的法律责任

Concerning the Responsibilities of the Self-Transaction of Company Director

摘要: 自我交易作为一种交易方式，因其冲突性在各国都承受着严格限制。我国在董事不公平自我交易的法律责任的相关规定中仍存有不少问题，例如公平性识别标准的缺乏、责任主体认定的困难、责任内容的不清晰等。而不同法系的国家在这方面有不少值得我国借鉴的优秀经验，包括英美两国的识别标准、德日的具体权利期限、责任承担方式等。我国可以结合现有的社会环境及国际环境，从公平性识别标准的建立与具体责任制度内容的完善两方面来完善我国公司董事自我交易的责任制度。

Abstract: Self-transaction as a trading method is subject to strict restrictions in all countries because of its conflict. In China, there are still many problems in the relevant regulations concerning the liability of directors for unfair self-transactions, such as the lack of standards for fairness recognition, the difficulty in identifying the responsible subjects, and the unclear contents of the responsibilities. The countries of different legal systems have many excellent experiences worthy of our country’s reference in this respect, including the identification standards of the United Kingdom and the United States, the specific rights and limitations of Germany and Japan, and the methods of re-sponsibility and so on. China should combine the existing social environment and the international environment to improve the responsibility system for company directors’ self-dealing from the establishment of fairness identification standards and the improvement of specific liability system content.