法人董事

法人董事理论与立法选择

Juridical Person Director 's Theory and the Selection of the Lawmaking

我国现行公司法并未规定法人董事制度。法人董事制度对于维护法人股东合法权利、完善董事责任制度具有重要意义。

China 's Corporation Law did not mention about the system , it may bring important significance in protect the juridical person shareholder 's right and it 's perfect of the juridical person director 's responsibility .

从法律上讲，正如大名鼎鼎的法学家林恩•斯托特（LynnStout）等人所指出的，股东拥有的是股票，而不是公司，公司是一个单独的法人，董事只对公司负有受信责任。

In law , as the redoubtable legal scholar Lynn Stout , among others , has pointed out , shareholders own shares , not companies , which are separate legal persons , and directors ' only fiduciary responsibility is to the company .

可以说，法人-董事会制度的共同治理机制对完善我国大学治理结构、构建现代大学制度具有借鉴意义。

It can be said that common governance mechanism is meaningful for perfecting university governance structure and constructing modern university institution in our country .

为满足公司实践的需要，《公司法》的修改应当明确肯认法人的董事资格，并赋予公司通过章程对法人董事代表的改派方式及程序进行适当限制的权利。

In order to meet the need of company practice , the revision of company law in our country shall affirm legal person 's qualification for a board director , and companies shall be entitled to restrict the mode and procedure of representatives ' designation by legal persons .

董事会是公司的核心领导层和最高决策者；在公司法人内部，董事会行使法人财产权和直接经营权，全面而直接地参与对公司重大经济事项的决策和管理。

As the core component of internal corporate governance , the board of directors is an important decision-making and supervision organization . It exercises corporation property right and direct management right , and comprehensively and directly participates in decision and management on corporate major events .

我们使用三个常用的公司治理指标，包含法人持股比例，董事会独立性，及分析师人数等。

We examine the effect of three governance variables that are widely used in the literature : institutional ownership , board independence , and analyst coverage .

但是，本文没有发现法人股比例、董事会规模、独立董事比例、董事长与总经理是否由一人担任等公司治理结构特征变量显著影响审计质量。

However , this could not find the proportion of corporate shares , board size , proportion of independent directors , the chairman and general manager who is held by a corporate governance structure and other variables significantly affect the quality of auditing .

第一个问题是用均衡理论解析无犯意单位犯罪可否用严格责任来定罪，并提出法人变更后应撕开法人面纱追究股东董事的责任。

The first issue is whether the strict liability can be applied to a no-crime-intention unit crime case according to the rule of balance , and how to " pierce the corporate veil " after the modification of juridical party and run the liability of shareholder directors .