摘要
D&O保险的立法问题是我国司法实践中一个亟需澄清的问题,同时亦是保险法学界关注较多的基础理论问题。本文通过考察D&O保险合同在公司治理中的价值,细致分析在2019年日本第二次《公司法》修改之际学界对D&O保险规则立法与否的争论及立法演进历程,并对增设D&O保险合同规定的初衷以及在决定该保险合同内容时的决策程序进行系统阐释。研究发现,增设D&O保险合同规定、明确公司有权全额负担保险费用,有助于提高管理层的风险承担水平和管理效率,进而促进企业创新。在探讨我国《公司法》是否应当构建D&O保险规则这一问题时,应注意到公司法上的补偿制度是D&O保险存在的前提。就D&O保险合同内容的信息披露问题,一方面,为防止公司费用无限地用于提升填补限额,可采披露D&O合同信息的手段;另一方面,就具体的信息披露事项,不可盲目“照搬”美国做法。
The legislation of D&O insurance is an urgent problem to be clarified in China’s judicial practice,and it is also a basic theoretical issue in the field of insurance law.By examining the value of D&O insurance in corporate governance,this paper makes a detailed analysis of the debate on whether the D&O insurance contract should be legislated or not and the legislative evolution process when Japan’s second“Company Act”was amended in 2019,and systematically explains the original intention of adding relevant provisions of D&O insurance contract and the regulation of decision-making procedure when deciding the content of insurance contract.Through the addition of D&O insurance contract provisions,it is clear that the company can lift the prohibition of full payment of insurance premium,and D&O insurance can be expected to improve the level of risk-taking and management efficiency of management,promoting the enterprise innovation.Whether we should stipulate the content of D&O insurance contract in“Company Law of the People’s Republic of China”,we should notice that D&O insurance is based on the compensation system in the company law.On the one hand,in order to prevent the company’s expenses from being used indefinitely to increase the limit of liability,disclosure of D&O contract information can be adopted.On the other hand,we should not blindly“copy”the practice of the United States on specific information disclosure matters.
出处
《证券市场导报》
CSSCI
北大核心
2021年第3期69-79,共11页
Securities Market Herald
关键词
公司治理
D&O保险
保险费
决策程序
信息披露
corporate governance
D&O insurance
procedural regulation
insurance premiums
information disclosure
