论董事责任的豁免机制

强化董事责任有助于形成公司良好的治理结构,但也会影响到公司的管理效率。建立董事责任的免除机制,可以保障董事责任制度体现各方利益的总体平衡。公司应向董事提供责任免除机制以便其对公司的经营作出判断和进行决策。从而使公司经营活动具有活力。董事责任免除机制可以分为三类:法定免除机制、意思免除机制、董事责任保险机制。

On exemption system of director liability

The intensification of directors' liability can help improvement of corporate governance structure but may affect management efficiency of the corporate.Establishment of exemption mechanism of directors' liability can ensure the total balance of all parties of director liability system.The corporate should provide liability exemption mechanism for the directors to make judgment and decision for corporate management in order to make corporate business more vigor.Director liability exemption mechanism can be classified into three categories such as statutory provision,enabling provision and directors' liability insurance.