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信托责任和影子董事是国际上规制大股东(实际控制人)行为的两条主要路径,“影子董事”制度比较契合我国司法环境和资本市场的现实状况。影子董事制度是指针对滥用控制权或恶意绕开公司董事会决策机构作出关联交易、资金占用、违规担保等特定违规情形,大股东或实际控制人必须承担与董事相同的责任。
Fiduciary responsibility and shadow directors are the two major ways in the international regulation of major shareholders (de facto controllers). The system of “shadow directors” is more in line with the reality of our judicial environment and capital market. The shadow director system refers to specific violations committed by parties that abuse their control rights or maliciously circumvent the decision-making body of the board of directors of the Company to make related party transactions, fund occupation and non-compliance guarantees. The major shareholder or actual controller must assume the same responsibilities as the directors.