論我國董事義務的融合性建構路徑

摘 要：英美法董事義務來源于信托義務，通過判例干預的方式加以完善；大陸法董事義務根植于民商法理論，更重視對不特定主體的財產(chǎn)保護。二者在具體作用以及保護法益上區(qū)別顯著，我國當前立法上同時且重復地體現(xiàn)了兩大法系內(nèi)容，需要進一步深耕法系差異并且區(qū)分發(fā)揮彼此優(yōu)勢。

關鍵詞：信義義務；信托概念；董事責任；公司治理

中圖分類號：D922

文獻標識碼：A DOI：10.13411/j.cnki.sxsx.2023.04.012

On the Integrative Construction Path of Directors’ Obligations in China

CHENG Peng， SUN Xue-liang

（School of Law， Tianjin University of Commerce， Tianjin 300000，China）

Abstract：The directors’ obligations in Anglo American law originate from trust obligations and are improved through case intervention; the obligation of directors under mainland law is rooted in the theory of civil and commercial law， and places greater emphasis on the protection of property for unspecified subjects. There are significant differences between the two in terms of their specific functions and the benefits of the protection law.  China’s current legislation simultaneously and repeatedly reflects the content of the two legal systems， so it is necessary to further explore the differences between legal systems and leverage each other’s advantages in differentiation.

Key words：fiduciary duty; trust concept; directors’ responsibilities; corporate governance

大陸法董事責任制度脫胎于以羅馬財產(chǎn)制度為核心的商會法，而英國土地信托制度中的信托概念孕育了英美信義義務的雛形，二者對規(guī)范董事行為都產(chǎn)生了深遠的影響。（剩余10134字）