论我国董事义务的融合性建构路径

摘 要：英美法董事义务来源于信托义务，通过判例干预的方式加以完善；大陆法董事义务根植于民商法理论，更重视对不特定主体的财产保护。二者在具体作用以及保护法益上区别显著，我国当前立法上同时且重复地体现了两大法系内容，需要进一步深耕法系差异并且区分发挥彼此优势。

关键词：信义义务；信托概念；董事责任；公司治理

中图分类号：D922

文献标识码：A DOI：10.13411/j.cnki.sxsx.2023.04.012

On the Integrative Construction Path of Directors’ Obligations in China

CHENG Peng， SUN Xue-liang

（School of Law， Tianjin University of Commerce， Tianjin 300000，China）

Abstract：The directors’ obligations in Anglo American law originate from trust obligations and are improved through case intervention; the obligation of directors under mainland law is rooted in the theory of civil and commercial law， and places greater emphasis on the protection of property for unspecified subjects. There are significant differences between the two in terms of their specific functions and the benefits of the protection law.  China’s current legislation simultaneously and repeatedly reflects the content of the two legal systems， so it is necessary to further explore the differences between legal systems and leverage each other’s advantages in differentiation.

Key words：fiduciary duty; trust concept; directors’ responsibilities; corporate governance

大陆法董事责任制度脱胎于以罗马财产制度为核心的商会法，而英国土地信托制度中的信托概念孕育了英美信义义务的雏形，二者对规范董事行为都产生了深远的影响。（剩余10134字）