摘要
公司决策者应当准确判断公司分配是否违反公司法规定的底线规制,以防公司分配损及债权人利益,故权力归属与责任识别成为规制公司分配决策者的关键。公司分配的决策权属于公司经营者权力范畴,而我国公司法未能明确公司经营者权力中心。目前我国股东会掌握公司分配权力较大且不担责,董事会掌握公司分配权力较小却责任较重,而股东会的商业判断能力明显弱于董事会,加之我国公司普遍存在控制股东,控制股东可实质决策公司分配且无相应公司法约束机制,司法裁判亦难以有效审查公司分配决策,由此形成公司分配决策权责配置不一致的现状。信义义务以事后明确且灵活的责任方式约束公司法定或事实的决策者,可有效实现保护公司及其股东利益的目的。故而应在完善董事信义义务制度基础上,厘定控制股东及信义义务,并且明确公司决策者与执行者违信责任的承担,进而实现公司分配决策权责的合理配置。
Company decision-makers should accurately judge whether the company distribution violates the bottom line regulation stipulated in the Company Law,so as to prevent the company distribution from harming the interests of creditors.Therefore,the ownership of power and the identification of responsibility become the key to regulating the company distribution decision-makers.The decision-making power of company distribution belongs to the category of the power of company operators,while the company law of China fails to define the power center of company operators.At present,the shareholders’meeting in China has a large power over corporate distribution and is not responsible for it.The board of directors has a small power over corporate distribution but a heavy responsibility.The business judgment ability of the shareholders’meeting is obviously weaker than that of the board of directors.In addition,there are generally controlling shareholders in Chinese companies.The controlling shareholders can make substantive decisions on corporate distribution and there is no corresponding corporate law binding mechanism.It is also difficult for judicial decisions to effectively review corporate distribution decisions,Thus,the current situation of inconsistent allocation of power and responsibility in the company’s distribution decision is formed.The fiduciary duty can effectively protect the interests of the company and its shareholders by binding the statutory or factual decision-makers with clear and flexible responsibilities afterwards.Therefore,on the basis of improving the fiduciary duty system of directors,we should determine the controlling shareholders and fiduciary duties,and clarify the responsibility of corporate decision-makers and executives for breach of trust,so as to achieve a reasonable allocation of corporate decision-making rights and responsibilities.
作者
杜一华
刘学彬
DU Yi-hua;LIU Xue-bin(Law School,Beijing Wuzi University,Beijing 101149;Department of History,Culture and Law,Tangshan Normal University,Tangshan 063000,China)
出处
《河北法学》
CSSCI
北大核心
2023年第2期136-161,共26页
Hebei Law Science
基金
国家社科基金重点项目“公司法修订中的重大问题研究——基于私人自治与公共规制之间的平衡”(2021004862)的阶段性成果
关键词
公司分配
决策权
权责一致
经营者权力
商业判断
company distribution
decision-making power
consistency of power and responsibility
operator power
business judgment
