中國大陸董事勤勉義務執行之檢視－－實證研究與制度反思

Reviewing the People’s Republic of China’s Directors’ Execution of Diligence Obligations: Empirical Study And System Reflection

中國大陸2005年公司法確立了董事負有勤勉義務，但公司法對此義務的規定語焉不詳，實踐中司法裁判者也無所適從，不知採取何種判斷標準認定董事是否違反該義務。條文可操作性的欠缺以及標準不清的司法現狀導致董事勤勉義務的執行一直備受詬病。為此，有必要反思現行關於勤勉義務的相關規定，並採取實證研究的方法分析法院在審理此類案件中採用何種歸責原則和裁判標準，並借鑒域外的相關理論、法律規定與司法實踐，尋求借助缺省性規則、明確董事勤勉義務的裁判標準、逐漸確立舉證責任倒置原則、引入「商業判斷規則」作為利益衡平機制，以完善中國大陸董事勤勉義務的相關規定。

The Company Law of the People’s Republic of China stipulates directors’ obligation of diligence in 2005, however, it lacks clarity on such obligation and causes confusion of application for judicial practice. The execution of such obligation has been strongly criticized due to lack of operability and unclear judicial practice. Therefore, to optimize the People’s Republic of China’s relevant rules on directors’ obligation of diligence, it’s necessary to reflect on the said obligation, adopt empirical analysis on courts’ decisions, refer to relevant theories, regulations and practice with the help of default rules, clarify judgment standards, gradually establish the principle of reverse burden of proof, and introduce the business judgment rule as an interest-balancing mechanism.