美国公司法上的董事知情权制度及其对我国的启示

美国普通法通过各州法院判例形成完善的董事知情权制度体系,这对于保障董事履行职责具有重要意义,也是现代公司治理机构中的重要一环。而我国公司法对此项重要制度一直是付之阙如,再加上我国公司普遍相对集中的股权结构,导致了很多相关制度的功能得不到有效发挥,严重制约了相关公司治理机制的良好运行。因此,借鉴美国立法与司法经验,并结合我国实践,完善我国董事知情权制度体系具有必要性。

Director''s Right to Information in US Corporate Law and its Inspiration

Through Case Law, US state courts have developed a satisfactory system of the directors＇ information rights which have a great significance for the protection of the directors in performing their duties and have an imperative role in modern corporate governance. However, due to the generally relative concentration of ownership structure in the corporate practices and the absence of the system of directors＇ information rights in our corporate law, some relatively vital institution cannot perform well and the whole corporate governance cannot work well. Thus, it is of necessity and feasibility to stipulate the system of the directors＂ information rights by combining the U. S. legislative and judicial experience with our practice