董事橫向義務之可能與構造

The Horizontal Directors' Duties: Possibilities and its Institutional Construction

現行董事義務規範呈現單一性與縱向性特徵，這背後固然有其理論基礎，但此種單一性與縱向性的董事義務無法區分董事的個人責任與集體責任，也抹殺了董事的個體差異。董事橫向義務的引入遂具有必要性與可行性，因其不僅承認董事可能存在因職務位階、知識結構和個體性格等不同所引起的行為差異，也能有效解決現行《公司法》關於董事承擔責任的不合理規定。而通過擴張信義關係在公司法的適用可以為董事橫向義務的建構奠定理論基礎，橫向義務的制度要素也可借鑒傳統董事義務的規範內容，以便降低立法成本。董事橫向義務之提出與植入，不僅不會取締傳統的董事縱向義務，反會與之相輔相成，相得益彰，並完善董事義務的理論體系與規範制度。

The current directors' duties are characterized by unity and verticality. Although there is a theoretical basis behind them, the vertical director's duties cannot distinguish the directors' individual liability and collective liability, and they also obliterate the individual differences of directors. As such, the introduction of horizontal directors' duties is feasible because it not only recognizes that directors may have behavioral differences caused by differences in roles and positions on the corporation, knowledge structure and personality, but also effectively solves the unreasonable provisions of the current company law regarding directors' duties. The expansion of the fiduciary relationship in the application of the company law lays a theoretical foundation for the construction of horizontal duties. The institutional elements of horizontal duties can also draw on the contents of vertical duties in order to reduce the cost of legislation. The proposal and imposition of the horizontal duties of the directors will not replace the vertical duties. Instead, it will complement each other and improve the theoretical and normative system of directors' duties.