摘要
随着公司治理结构的不断发展与完善,董事对第三人的责任形态成为公司法学领域的重要研究课题。根据2024年修订的《中华人民共和国公司法》第191条规定,分析董事对第三人的责任形态,研究国内外相关理论,梳理立法与司法建设的现状,界定其责任性质为特殊的法定责任。结合责任形态学说,明确董事对第三人责任形态为补充责任而非连带责任,并作出补充责任相关理论证成。分析董事对第三人责任的功能优势,以此促进公司治理的规范化和法治化。
With the continuous development and improvement of corporate governance structures,the forms of directors'liability to third parties have become an important research topic in the field of corporate law.Based on Article 191 of the Company Law of the People's Republic of China(2024 Revision),an analysis is conducted in this context regarding the forms of directors'liability to third parties.Relevant domestic and foreign theories are explored,the current status of legislation and judicial developments is reviewed,and the nature of this liability is defined as a special statutory liability.Combining theories on liability forms,it clarifies that directors'liability to third parties is supplementary rather than joint and several liability,and provides theoretical justification for the supplementary liability.An analysis is also provided here regarding the functional advantages of directors'liability to third parties,with the aim of fostering standardization and legalization within corporate governance.
出处
《河北法律职业教育》
2024年第12期102-107,共6页
HEBEI VOCATIONAL EDUCATION OF LAW
关键词
公司法
董事
第三人
责任形态
功能优势
company law
directors
third parties
liability forms
functional advantages
