自2024 年7 月《中华人民共和国公司法》（下称"公司法"）修订以来，董监高的义务 与责任配置体系得到进一步完善。就公司董事而言，在履职不当的情况下，将对公司、 股东或债权人的损失承担个人责任。
Since the revision of Company Law of the People's Republic of China (hereafter referred to as the Company Law) in July 2024, the framework governing the obligations and liabilities of directors, supervisors and senior management persons (the DSMs) has been further refined. Where directors fail to properly perform their duties, they may take personal liability for losses caused to the company, its shareholders, or creditors.
作为公司董事，如何速查和了解自己在公司法项下应承担的各项义务和责任？本文中， 我们将针对公司法修订后董事应承担的主要义务和责任以表格的形式进行简要梳理，并 给出风险防范的建议。此外，本文将就董事聘任协议和董事责任保险进行介绍，以提供 保护董事个人利益的新思路。
As a director of a company, how can you quickly check and understand the various obligations and liabilities under the Company Law? In this article, we will briefly outline the main obligations and liabilities of the directors after the revision of Company Law in a tabular form, along with practical suggestions for legal risk prevention. In addition, the article will introduce the director appointment agreements and director liability insurances, offering new perspectives on safeguarding directors' personal interests.
I. 董事义务与责任清单
Checklist of Obligations and liabilities to directors
|
出处 Source |
义务内容 Obligation |
责任内容 Liability |
|---|---|---|
|
公司法第51 条 【核查、催缴出资义 务】 Company Law Art.51 [obligation to verify and remind capital contribution] |
董事会应当对股东的出资情况进 行核查，发现股东未按期足额缴纳 公司章程规定的出资的，应当由公 司向该股东发出书面催缴书，催缴 出资。 The board of Directors shall verify the capital contributions of shareholders. If it is found that the shareholders have failed to pay the capital contributions provided in the articles of association in full and on time, the company shall issue a written reminder to the shareholder to call for the capital contribution. |
未及时履行前款规定的义 务，给公司造成损失的，负 有责任的董事应当承担赔偿 责任。 Failing to perform the above obligations promptly and causing losses of company, the responsible directors shall bear the liability for compensation. |
|
公司法第53 条 【抽逃出资】 Company Law Art.53 [withdrawal of capital contributions] |
公司成立后，股东不得抽逃出资。 抽逃出资的行为包括： （一）制作虚假财务会计报表虚增 利润进行分配； （二）通过虚构债权债务关系将其 出资转出； （三）利用关联交易将出资转出； （四）其他未经法定程序将出资抽 回的行为。 After the establishment of the company, shareholder shall not withdraw their capital contributions. The acts of withdrawal include:
|
股东应当返还抽逃的出资； 给公司造成损失的，负有责 任的董监高与该股东承担连 带赔偿责任。 Shareholders shall return the withdrawn capital contributions. If losses are caused to the company, the responsible DSMs and those shareholders shall bear joint and several liability for compensation. |
|
公司法第226 条 【违法减资】 Company Law Art.226 [illegal capital reduction] |
公司存在减资需求时，应安排合法 的减资流程。 其中，董事会负责制定公司减资方 案。方案中应明确原注册资本数 额、减资的注册资本数额、所采用 的减资方式、减资对象、减资后股 权结构、债权人利益安排等内容。 When a company needs to reduce the capital, it shall arrange a legal capital reduction procedures. In that case, the board of directors is responsible for formulating the capital reduction plan. The plan shall clarify the original registered capital amount, reduced capital amount, reduction measure, reduction target, the post-reduction equity structure and arrangements of creditors' interest. |
违法减资的，股东应当退还 其收到的资金，减免股东出 资的应当恢复原状；给公司 造成损失的，股东及负有责 任的董监高应当承担赔偿责 任。 In case of illegal capital reduction, shareholders shall return the funds received and any reduction in capital contributions shall be reversed. If losses are caused to the company, the shareholders and the responsible DSMs shall bear the liability for compensation. |
|
公司法第211 条 【违规分红】 Company Law Art.211 [illegal distribution] |
合法分配利润的法定顺序： 缴纳税费；弥补以前年度亏损；提 取法定公积金（直至注册资本的 50%）；提取任意公积金（如章程 有规定）；利润分配。 其中，董事会负责制订公司的利润 分配方案和弥补亏损方案。 Statutory order for legal distribution of profits: Payment of tax; offsetting losses in previous years; allocation for statutory common reserve funds(until the 50% of the registered capital). Allocation to discretionary common reserve funds(if provided in Article of Association）；distribution of profits. In that case, the board of directors is responsible for formulating the plan of distribution of profits and plan of offsetting of losses. |
股东应当将违反规定分配的 利润退还公司；给公司造成 损失的，股东及负有责任的 董监高应当承担赔偿责任。 Shareholders shall return the profits distributed in violation of regulations to the company. If losses are caused to the company, the shareholders and the responsible DSMs shall bear the liability for compensation. |
|
公司法第232 条 【清算义务】 Company Law Art.232 [the obligation to liquidate] |
董事为公司清算义务人，应当在解 散事由出现之日起十五日内组成 清算组进行清算。 Directors, as the liquidation obligors of the company, shall form a liquidation committee to commence liquidation within 15 days from the date of occurrence of the reasons for dissolution. |
清算义务人未及时履行清算 义务，给公司或者债权人造 成损失的，应当承担赔偿责 任。 If the liquidation obligor fails to perform liquidation obligations in a timely manner and causes losses to the company or creditors, he shall be liable for compensation. |
|
公司法第163 条 【财务资助】 Company Law Art.163 [financial assistance] |
公司不得为他人取得本公司或者 其母公司的股份提供赠与、借款、 担保以及其他财务资助，公司实施 员工持股计划的除外。 为公司利益，经股东会决议，或者 董事会按照公司章程或者股东会 的授权作出决议，公司可以为他人 取得本公司或者其母公司的股份 提供财务资助，但财务资助的累计 总额不得超过已发行股本总额的 百分之十。董事会作出决议应当经 全体董事的三分之二以上通过。 The company shall not provide gifts, loans, guarantees or other financial assistance for others to obtain shares of the company or its parent company, except when the company implements an employee stock ownership plan. For the benefit of the company, upon resolution of the shareholders' meeting, or the board of directors making a resolution in accordance with the company's articles of association or the authorization of the shareholders' meeting, the company may provide financial assistance to others to acquire shares of the company or its parent company, but the cumulative total of financial assistance shall not exceed 10% of the total issued share capital. Resolutions made by the board of directors must be approved by more than two-thirds of all directors. |
违反前述规定，给公司造成 损失的，负有责任的董事、 监事、高级管理人员应当承 担赔偿责任。 If any violation of the above provisions causes losses to the company, the responsible DSMs shall bear liability for compensation. |
|
公司法第182 条 【关联交易报告义 务】 Company Law Art.182 [obligation to report related transactions] |
董监高及其关联方直接或者间接 与本公司订立合同或者进行交易， 应当就与订立合同或者进行交易 有关的事项向董事会或者股东会 报告，并按照公司章程的规定经董 事会或者股东会决议通过。 The DSMs and their related parties, who enter into contract or transaction with company directly or indirectly, shall report relevant matters to the board of directors or shareholders' meeting and obtain approval in the form of resolution of the board or shareholders' meeting in accordance with articles of association. |
民事责任： 公司行使归入权：违反前述 忠实义务的，获得的相关收 入归公司所有。 Civil liability: The company may claim disgorgement of the income: All relevant income obtained by violating the fiduciary duties shall belong to the company. 刑事责任： 背信类犯罪：违反忠实义务 在《刑法修正案（十二）》 的背景下可能构成触发刑事 责任
Criminal liability: Crimes of breach of trust: violating the fiduciary duties may constitute crimes under the Criminal Law Amendment (XII)
|
|
公司法第183 条 【不得谋取公司商 业机会】 Company Law Art.183 [prohibition of misappropriating business opportunities of the company] |
董事、监事、高级管理人员，不得 利用职务便利为自己或者他人谋 取属于公司的商业机会。 The DSMs shall not misappropriate business opportunities of company for themselves or others by taking advantage of position. |
|
|
公司法第184 条 【经营同类业务报 告义务】 Company law Art.184 [obligation to report similar businesses] |
董事自营或为他人经营同业业务， 需向董事会或者股东会报告，并按 照公司章程的规定经董事会或者 股东会决议通过 The directors, who operate or co-operate in similar businesses, shall report to the board of directors or shareholders' meeting and obtain approval in the form of resolution of the board or shareholders' meeting in accordance with articles of association. |
To read this article in full, please click here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
