本文關(guān)鍵詞：論董事及高級管理人員之補充清償責任　出處：《西南政法大學》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 董事 補充清償責任 忠實勤勉義務

【摘要】：股東違反出資義務后董事及高級管理人員承擔相應的補充清償責任，這是《公司法司法解釋（三）》的一大創(chuàng)新設計，旨在加強董事及高級管理人員對忠實勤勉義務的遵守，進而保障公司的順利運行，保護債權(quán)人的合法權(quán)益。就這一責任本身而言既是對現(xiàn)有公司人格獨立理論和契約相對性理論的突破，也是對這些理論的修正與發(fā)展。但可惜的是《公司法司法解釋（三）》第13條第4款存在先天的矛盾性，沒有明確董事及高管承擔補充責任的性質(zhì)，其責任產(chǎn)生的時間亦應當包括公司設立階段。結(jié)合補充清償責任在民法中的特點和作用，，董事及高管的補充清償責任應當具備客觀存在損害，在同一損害中有兩個及以上的關(guān)聯(lián)性法律事實，主責任的存在以及法律明確規(guī)定或當事人約定等四要件，同時在司法實踐的認定中應當結(jié)合經(jīng)營判斷規(guī)則，細化董事及高管的審核、追繳和報告義務。最后，董事及高管的補充清償責任不能被無限放大，為保障商事交易的快捷有效，在董事及高管執(zhí)行公司事務符合經(jīng)營判斷規(guī)則時應當免除其責任，并且應當建立股東失權(quán)程序和責任保險制度，平衡董事、高級管理人員與債權(quán)人之間的利益。 本文除了引言，分為四個部分： 第一部分是對《公司法司法解釋（三）》關(guān)于董事及高管補充清償責任條款的概括介紹，并對本《解釋》體現(xiàn)出的傾向保護債權(quán)人利益的價值取向進行反思，認為應當平衡包括股東、發(fā)起人、債權(quán)人、董事及高管的利益。另外結(jié)合公司法人格獨立性理論與契約相對性理論提出，董事及高管承擔補充清償責任實際上是對上述理論的修正與發(fā)展，為后文論述提供理論支持。 第二部分是針對本《解釋》第13條第4款存在的問題進行分析，包括條款本身的矛盾性，補充清償責任的邏輯基礎以及補充清償責任的產(chǎn)生時期存在不妥。 第三部分旨在解決司法實踐的應用性問題，在第一部分理論探討與第二部分問題分析的基礎上，對公司及高管承擔補充清償責任構(gòu)成要件進行系統(tǒng)性構(gòu)建，并提出認定董事及高管勤勉義務的操作細則。 第四部分是對董事及高管承當補充清償責任的限制措施，主要指董事及高管在符合商業(yè)判斷規(guī)則的情況下免除相應責任，并試圖建立正確的商事審判理念，在交易的快捷性與安全性之間尋求平衡點。
[Abstract]:Duty of shareholder after the board of directors and senior management personnel shall bear the corresponding supplementary liability, which is the "company law judicial interpretation (three) a major innovation design", aimed at strengthening the board of directors and senior management personnel of the faithful duty of diligence compliance, and guarantee the company's smooth operation, protect the legitimate rights and interests of creditors in this. A responsibility itself is the company independent personality theory and the relativity of contract theory, is the theory revision and development. But it is a pity that the "company law judicial interpretation (three) of the fourth paragraph > thirteenth contradictions inherent, no clear nature of directors and executives bear supplementary liability, the liability the time should also include the establishment of the company. Combined with the characteristics and functions of the supplement liability in the civil law, the directors and executives of the supplement liability shall have the existence of damage, at a loss There are more than two and the relevance of legal facts and the main responsibility, and the clear provisions of the law or the parties such as the four elements at the same time, the judicial cognizance should be combined with the business judgment rule, refinement of the directors and executives of the audit and reporting obligations, recovered. Finally, cannot supplement liability for the directors and executives are infinite zoom, for the protection of commercial transactions is fast and effective, in the affairs of the company executive directors and executives in accordance with the business judgment rule should be exempt from responsibility, and shall establish a shareholders' loss of the right and liability insurance system, the balance between the board of directors, senior management personnel and the interests of creditors.
In addition to the introduction, this paper is divided into four parts:
The first part is the "company law judicial interpretation (three) > about the directors and executives of the supplement liability provisions of the introduction and Reflection on the" explanations of value orientation of the protection of the interests of creditors reflects the tendency to think, it should balance the sponsors, including shareholders, creditors, directors and executives also combined with the company's interests. Method of personality theory and contract theory of relativity, directors and executives bear the supplementary liability is actually the revision and development of the above theory, provide theoretical support for the paper.
The second part is to analyze the existing problems of the fourth sections of the thirteenth paragraphs, including the contradiction of the clauses, the logical foundation to supplement Liquidation Liability and the improper generation period of the liquidation liability.
The third part is to solve the application problems of judicial practice, based on the analysis of the first part of the study and the second part of the problem, undertake supplementary elements of system construction of liability for companies and executives, and proposed that the directors and executives due diligence of the operating rules.
The fourth part is the restrictions on the directors and executives take the supplement liability, mainly refers to the directors and executives from the corresponding liability in accordance with the business judgment rules, and to establish the correct concept of commercial trial, to seek the balance between the efficiency and safety of transaction.

【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.291.91

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