摘要
公司合规是一种新的公司治理模式,其以董事合规义务的形塑为内生力量。在规范层面,董事合规义务的明确表述虽然并未被提出,但是围绕董事合规职责的规范构建已初具体系,并呈现出内容分歧、无处安放、无可追责的治理困境;在实践层面,董事合规义务已在公司治理实践中生根发芽,其与忠实和勤勉义务相联,但更多体现为董事自身的守法义务。理论观点的分歧、立法实践的模糊以及司法续造的不足,影响了合规制度从政策推动到自律建构的转型。问题的解决应当立足既有的董事义务二分体系:合规义务由守法义务与监督义务组成,前者隶属忠实义务,后者属于勤勉义务的一环,并分别适用不同的司法审查标准。面对提升守法合规定位的强烈实践需求,董事合规义务应当从部门规章的隐形表达上升为《公司法》的明确列示。
Corporate compliance is a new corporate governance model,which is based on the shaping of directors compliance obligations.On the normative level,although the explicit expression of directors compliance obligation has not been put forward,the normative construction of directors compliance responsibility has begun to be concrete,and it presents a governance dilemma with different contents,nowhere to be placed and no accountability.On the practical level,directors compliance obligation has taken root in corporate governance practice,which is related to loyalty and diligence obligations,but more reflected in directors own law-abiding obligations.The divergence of theoretical views,the ambiguity of legislative practice and the lack of judicial continuation have affected the transformation of compliance system from policy promotion to self-discipline construction.The solution of the problem should be based on the existing dichotomy system of directors obligations.Compliance obligation consists of law-abiding obligation and supervision obligation.The former belongs to loyalty obligation and the latter belongs to diligence obligation,and different judicial review standards are applied respectively.Facing the strong practical need to improve the orientation of law-abiding and compliance,the compliance obligation of directors should be raised from the invisible expression of departmental rules to the explicit listing of the Company Law.
出处
《财经法学》
CSSCI
2023年第6期33-47,共15页
Law and Economy
基金
国家社科基金重点项目“授权资本制法律改革研究”(21AFX018)的阶段性成果。
关键词
公司合规
董事义务
监督义务
守法义务
corporate compliance
directors obligations
supervision obligation
law-abiding obligation
