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董事等公司高管受信义务的责任指向只能是公司,无论股东、债权人还是其他利益关系人,只有当这些团体的利益和公司的利益一致时,才能用忠实和勤勉义务的标准要求董事等公司高管对他们履行义务。认识到这一点,即有利于司法机关认定公司高管责任之承担,又有利于鼓励董事等公司高管实施有效的决策及相关利益团体采用其他法律机制来保障自己的权益。
Directors and other corporate executives fiduciary duties can only point to the responsibility of the company, whether shareholders, creditors or other stakeholders, only when the interests of these groups and the interests of the company consistent with the faithful and diligent standards can only require directors and other companies Executives fulfill their obligations to them. Realizing this point is conducive to the judiciary to recognize the company’s senior management responsibility, but also conducive to encouraging directors and other executives to implement effective decision-making and relevant interest groups to adopt other legal mechanisms to protect their own interests.