论独立董事的注意义务_论我国的独立董事制度

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论独立董事的注意义务

中文

独立董事注意义务是指独立董事在行使职权过程中应达到法律、法规和章程所要求的标准的义务。独立董事注意义务与忠实义务相互联系、相互影响，但两者在产生的基础、义务的本质和要求、是否适用商事判断规则方面有很大的不同。同时，独立董事与执行董事的注意义务因独立董事的独立性、兼职性的特点在产生的理论渊源、制度功能、义务性质方面存在差异。根据独立董事职能的性质,独立董事注意义务分为监督类义务与战略参与类义务。一方面，按照是否涉及独立董事的专业判断，监督类义务可分为实体监督与程序监督两方面。独立董事主要通过参加董事会会议履行其职责。实体监督要求独立董事对违法违章的董事会决议的内容和程序提出实质性异议。程序监督仅要求其从事相应的程序行为，如出席董事会会议、出席股东大会接受股东质询、作述职报告等。另一方面，战略参与类义务是独立董事在公司的战略管理经营决策中应履行的义务的总和。与监督类义务相比，战略参与类义务不是独立董事最重要的注意义务，履行该义务是为了使独立董事更好地履行监督类义务。至今，独立董事履行注意义务应该遵循的标准主要有三种：主观标准、客观标准和主客观相结合的标准。在主客观相结合标准的情况下，客观标准是独立董事履行职务时的最低标准，要求其达到具备一定的专业知识和技能的普通独立董事所尽到的注意。主观标准是在个人能力高于行业水平时www.daodoc.com适用。主客观标准将二者有效结合，弥补了单纯主观标准和单纯客观标准的缺陷。独立董事违反注意义务对公司承担的责任存在违约与侵权竞合时，宜采用请求权规范竞合说，仅产生一项统一的请求权，公司可自由选择。在明确责任的同时，还须对独立董事给予适当的论文保护，以吸引更多优秀的人才积极参与公司治理中来。借鉴发达国家相关经验，主要可以通过股东大会、董事会、公司章程、商事判断规则、时效和责任保险这几种途径实现对独立董事责任的保护。目前，独立董事注意义务制度存在诸多问题。制度层面的问题主要有：我国对独立董事注意义务的法律规定缺乏系统性、对独立董事履行注意义务应采取的标准没有规定以及对独立董事责任保护的规定不够完备。实践层面主要问题有：独立董事自我定位不准确、时间和精力投入不足、获取信息不完整甚至有误、法律法规赋予独立董事的职权较少。因此，完善独立董事注意义务制度需做到以下几点：首先，须完善独立董事注意义务立法体系，形成以法律为主，法规、规章为辅的科学的立法体系。其次，在《公司法》中应明确规定独立董事注意义务主客观相结合的履行标准。再次，应通过最高人民法院的司法解释谨慎吸收商事判断规则，并在实践中逐步将其完善。最后，独立董事责任保险制度和相关激励机制也是完善独立董事注意义务制度的重要途径。

译文

Independent directors' duty of care is that independent directors should meet the obligations according to laws,administrative regulations and constitution when they are in the exercise of the powers.Independent directors' duty of care is aociated with duty of loyalty,but they both are different from basis, the eence and requirement of obligations and whether to apply to the busine judgment rules.Besides,the independent directors' duty of care is also different from the executive director 's duty of care such as basic theories,system function,duty natures because of its characteristics.According to the properties of the functions of independent directors,independent directors'duty of care is divided into supervisory obligations and strategies involved obligations.On one hand,according to whether to independent director profeional judgment,supervisory duties can be divided into entity supervision and procedural supervision.Independent director mainly perform their duties through attending the meeting of board of directors.Entity supervision requires independent directors propose substantial objection to the resolutions of the meeting of board of directors,which break laws and constitution.Procedural supervision just requires their corresponding program behavior,such as attending a meeting of the board of directors,answering the shareholders' inquiries,giving a report on work and so on.On the other hand, strategies involved obligations includes all the liabilities in corporate strategic management decision.Comparing to supervisory obligations,strategies involved obligations are not the most important,which are just for making supervisory duties better.So far,the independent directors perform duty of care should mainly follow three standards: the subjective standard,objective standard and combined standard.According to combined standard,the subjective standard is the lowest standard,which require independent directors have certain profeional knowledge and skills as other normal independent directors.The subjective standard apply to independent directors with high level personal abilities.The combined standard makes up each own defects.The company can be free to choose alternative requirement between the liability for breach of contract and tort liability according to the theory of request rights concurrence when independent directors'breach of the duty of care.We should not only make responsibility clear, but also to give adequate protection to attract more excellent talents to actively participate in the company management mainly through the general meeting of shareholders,board of directors,the articles of aociation of the company, the busine judgment rule,limitation and responsibility insurance,drawing leons from developed country experience.At present,there are many problems in the independent directors' duty of care system itself.Law about independent directors duty of care lack of system in our country,and there is no standard being used to judge duty of care,even so no perfect protections for independent directors.Of course,there are also some problems in practice.Independent directors with le rights haven't right location and pay not adequate time to get incomplete or wrong informations.We can perfect the independent director's duty of care system by following methods.At first,we must perfect independent directors' duty of care legislation system to form scientifical legislation system with main laws and supplemented regulations.Secondly,the “company law”should exprely provide the combined standard of subjective and objective standard for performing the independent director 's duty of care.Thirdly, the judicial interpretation of the Supreme Court absorb in the busine judgment rule carefully,and perfect it in the practice.Finally,the independent director liability insurance system and related incentive mechanism are important ways to perfect the independent director system.