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独立董事勤勉义务区分与责任机制重构

The Distinction between Independent Directors’ Care Duty and Reconstruction of Responsibility Mechanism

社会科学进展 / 2023,5(6)：619-629 / 2024-01-10 58 91

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• 作者： 万斌     
• 单位：

  安徽大学法学院，合肥

• 关键词： 独立董事；勤勉义务；董事责任
• Independent director; Duty of care; Director liability
• 摘要： 独立董事的责任风险经由“康美药业案”增加后又呈现过度降低的趋势。独立董事的责任机制目前存在理论依据欠缺、缺乏差异化规制等问题。要精细化认定独立董事责任需要区分独立董事与内部董事、内部董事对独立董事，以及独立董事之间的勤勉义务。在责任形式上，独立董事应承担补充责任；责任具体认定上，设置责任限额、追偿权与合理信赖制度以实现独立董事“罚当其责”。
• The liability risk of independent directors has been increased by the“Kangmei Yaoye Case”, and then showed a trend of excessive reduction. Atpresent, the responsibility mechanism of independent directors has problemssuch as a lack of theoretical basis and a lack of differentiated regulation.To refine the determination of independent director responsibilities, itis necessary to distinguish between independent directors and internaldirectors, between internal directors and independent directors, and betweenindependent directors and independent directors. In terms of the form ofliability, independent directors should bear supplementary liability; In termsof the specific determination of liability, the liability limit, recovery right,and reasonable reliance system are set up to achieve independent directors’“punishment and responsibility”.
• DOI： https://doi.org/10.35534/pss.0506057
• 引用： 万斌．独立董事勤勉义务区分与责任机制重构［J］．社会科学进展，2023，5（6）：620-630.