我国《公司法》董事信义义务一般规定的确立

Establishment of General Provisions on the Fiduciary Duty of Directors in China’s “Company Law”

摘要: 董事信义义务是公司治理的重要内容，《公司法(修订草案)》对忠实义务和勤勉义务进行一定程度上的完善，但是在体系上和司法实践上仍然存在扩张适用的不足。通过比较研究和对我国现有法律体系的解释，可以确定其立法方案。我国《公司法》可考虑将董事信义义务法定化，在维持忠实义务和勤勉义务二分法的基础上，将守法合规、诚实守信确定为董事信义义务一般规定的基本内容，提升董事信义义务法律适用的弹性。同时，还应当建立差异化的法律适用的审查标准，区分不同情形下董事违反信义义务的责任承担，以回应司法实践中的需求。

Abstract: The fiduciary duty of directors is an important part of corporate governance. The “Company Law (Revised Draft)” improves the duty of loyalty and duty of diligence to a certain extent, but there are still deficiencies in the expansion and application of the system and judicial practice. Through comparative study and interpretation of our existing legal system, we can determine its legislative program. China’s “Company Law” may consider legalizing directors’ fiduciary duty, and on the basis of maintaining the dichotomy of duty of loyalty and duty of diligence, it defines law-abiding compliance, honesty and trustworthiness as the basic contents of the general provisions of directors’ fiduciary duty, so as to enhance the flexibility of the law application of fiduciary duty of directors. At the same time, differentiated review standards for the application of law should be established to distinguish the liability of directors for breach of fiduciary duty under different circumstances, so as to respond to the needs of judicial practice.