公司法下董事合规义务的体系定位、内涵界定与合理认定
The System Positioning,Connotation Definition and Reasonable Recognition of Directors'Compliance Obligations under Company Law
程燕飞1
作者信息
- 1. 渤海国际信托股份有限公司,北京 100055
- 折叠
摘要
企业合规管理是现代公司治理体系和治理能力的重要要求.《中华人民共和国公司法》强化了董事在公司治理中的合规义务和责任.在体系定位上,合规义务与忠实义务、勤勉义务并列为董事的基本义务,合规义务处于基础性地位.在内涵界定方面,董事行使职权须确保个人行为符合公司内部规范及外部法律法规的合法性,并承担合规的预防性管理义务、监察义务与响应义务.在合理认定方面,董事在建立、运用与整改合规机制的全过程中,面临着合规认定依据多元结构的挑战,商业判断规则的引入对保障董事合规义务的履行是必要的.
Abstract
Enterprise compliance management is an important requirement for modern corporate governance systems and governance capabilities.The Company Law of the People's Republic of China strengthens the compli-ance obligations and responsibilities of directors in corporate governance.In terms of system positioning,the obliga-tion to abide by the law is listed alongside the obligations of loyalty and diligence as the basic obligations of direc-tors,with compliance obligations occupying a fundamental position.In terms of connotation definition,directors ex-ercising their powers must ensure the legality of their personal behavior within the company's internal norms and ex-ternal laws and regulations,and assume the obligations of preventive management,supervision,and response to compliance.In terms of reasonable recognition,directors face multiple structural challenges in establishing,apply-ing,and rectifying compliance mechanisms.The introduction of business judgment rules is necessary to ensure the fulfillment of directors'compliance obligations.
关键词
董事合规义务/体系定位/内涵界定/合理认定Key words
directors'compliance obligations/system positioning/connotation definition/reasonable recogni-tion引用本文复制引用
出版年
2024
NETL
NSTL
万方数据