虚假陈述中独立董事民事责任研究

Research on the Civil Liability of Independent Directors in False Statement

摘要: 勤勉义务是独立董事承担虚假陈述责任的基础，新《虚假陈述规定》将勤勉义务履行时间延长至披露日，将勤勉义务履行对象扩大至主管部门，有利于更好地发挥独立董事的监督作用。此外独立董事虚假陈述的责任性质应为侵权责任，应采过错推定的归责原则。在责任的承担方式上，共同故意情形应承担无限连带责任，重大过失情形则承担比例连带责任的做法较为合理。

Abstract: Duty of dili-gence is the basis for independent directors to assume the responsibility for false statements. The new Regulation on False Statements extends the time for the performance of duty of diligence to the date of disclosure and extends the object of the performance of duty of diligence to the competent authorities, which is conducive to better play the supervisory role of independent directors. In ad-dition, the liability nature of false statements of independent directors should be tort liability and the imputation principle of presumption of fault should be adopted. In the way of liability bearing, joint intentional case should bear unlimited joint liability, and gross negligence case should bear proportional joint liability, which is more reasonable.