论文部分内容阅读
代理成本说和利益均衡说指出了董事责任对债权人保护的原因。代理信托关系说、委任说和代理说明了董事与公司的关系;英国通过制定法的形式承认了董事对债权人负有信义义务,而日本则有三种不同的理论依据认定董事对债权人责任的性质。日本、台湾地区的立法现状都说明董事对第三人责任,而《公司法解释(三)》中的两个新条款为债权人与董事的利益协调提供了依据。
The theory of agency costs and balance of interests point out the reasons for the protection of creditors by directors’ liability. The agency trust relationship states that the appointment and representation clarify the relationship between the director and the company. The United Kingdom recognizes that the director has a fiduciary obligation to the creditor in the form of statutory law, while Japan has three different theoretical grounds for determining the nature of the director’s liability to the creditor. The status quo of legislation in Japan and Taiwan both shows that the directors are responsible to the third party while the two new clauses in the “Company Law Interpretation (III)” provide the basis for the coordination of the interests of the creditors and the directors.