论我国董事自我交易的公司法规制

发布时间：2018-05-05 12:54

本文选题：董事 + 自我交易　；参考：《华中科技大学》2011年硕士论文

【摘要】：董事自我交易是指董事所在的公司同董事本人或者与董事在其中有直接或间接的重大财产利益的经营实体间的交易。它包括了公司和董事之间的交易,公司和与董事有利益关系的其他自然人之间的交易,以及公司和其董事在其中有重大经济利益的经济实体间的交易。董事自我交易是一种复杂的经济现象,在各国公司的运作中广泛存在。自我交易一方面可以帮助公司实现利润最大化,另一方面由于董事在交易中存在着利益冲突,极易为了自己的个人利益而损害公司的利益。因此需要对董事自我交易进行规制,实现自我交易对公司的积极作用,而规避其对公司的不利影响。各国、地区如英国、美国、法国、日本、韩国等都对董事自我交易进行了规定,尽管它们对自我交易的具体规定不同。这些国家对多数的自我交易普遍的不加禁止,大多规定对自我交易的批准机关是董事会,特定情况下才交由股东大会批准,大多采取程序和实体规范并重的规制规则。我国《公司法》尽管经过修改,但还是存在着很多的不足,如对董事自我交易的相关规定抽象且不严谨,一些程序性(如董事披露义务)规定缺失,一些制度的适用范围太窄。鉴于我国《公司法》立法的缺陷,比照各国、地区关于自我交易的规定,我国《公司法》应该科学的对董事自我交易进行界定、完善批准机关、确立董事的披露义务,明确自我交易的法律后果。
[Abstract]:Self-dealing of directors refers to the transactions between the company in which the directors belong and the directors themselves or the operating entities in which the directors have direct or indirect significant property interests. It includes transactions between companies and directors, between companies and other natural persons who have an interest in the directors, and between companies and economic entities in which their directors have significant economic interests. Director self-dealing is a complex economic phenomenon, which exists widely in the operation of companies all over the world. On the one hand, self-dealing can help the company to realize the profit maximization, on the other hand, because the director has the conflict of interest in the transaction, it is easy to harm the interests of the company for the sake of his own interests. Therefore, it is necessary to regulate the self-dealing of directors, to realize the positive effect of self-dealing on the company, and to avoid its adverse effect on the company. Countries and regions such as the United Kingdom, the United States, France, Japan, South Korea and so on have regulations on self-dealing of directors, although their specific rules on self-dealing are different. The majority of these countries do not prohibit the majority of self-dealing, and most of them stipulate that the approving authority of self-dealing is the board of directors, only under certain circumstances will it be submitted to the general meeting of shareholders for approval, and most of them adopt the rules of regulation with equal emphasis on procedures and substantive norms. Although the Company Law of our country has been revised, there are still many deficiencies, such as abstract and unrigorous regulations on the self-dealing of directors, the absence of some procedural provisions (such as directors' disclosure obligations), and the narrow scope of application of some systems. In view of the defects of the legislation of the Company Law of our country, comparing with the regulations on self-dealing in various countries and regions, the Company Law of our country should scientifically define the self-dealing of directors, perfect the approving authority, and establish the disclosure obligation of directors. Identify the legal consequences of self-trading.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【参考文献】