公司董事义务与责任的另一种分析视域——以关联公司人格否定案为视点

对公司董事义务与责任的认定乃至追究，往往因公司结构的不同以及侵害对象的差异而产生不同的结果。在单一性公司中，关于董事义务与责任的范式通常表现为违反善管义务责任型与违反忠实义务责任型两类，但在关联公司混同经营情形下，董事义务与责任范式应另作厘定，可以将其划定为不法经营责任型、违反善管义务责任型、违反忠实义务责任型。在实施关联公司混同经营之下，公司董事应对债权人承担责任，但在责任认定上，应界定为一种特殊的民事侵权责任。

ZHENG Shu-guang

The identification and accountability of company directors’ duties and responsibilities often have different results due to different company structures and different objects of infringement. In a stand-alone company, the normal form of directors’ duties and responsibilities mainly consists of (i) good governance and management; (ii) loyalty to the company. However, in the case of mixed/ merged business operations across related party companies, the directors’ duties and responsibilities should be determined in another approach. It should be classified into three types: (i) avoid illegal business operations, (ii) good governance and management, and (iii) loyalty to the company. Under the scenario of mixed/ merged business operations across related party companies, it is possible to ask the company directors to undertake the due obligations to the creditors. But in determination of the nature of the liability, it should be defined as a special civil tort liability