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在我国出现了以珠峰摩托、郑百文、银广夏等上市公司侵犯公司和股东利益的典型案例,以及美国发生了安然、世通、施乐等公司财务丑闻以后,人们普遍要求强化对公司监管、加重对公司决策管理层惩处力度的呼声日益高涨;然后,就在这同一时期,我们的近邻日本却对公司法、商法作了较多的修改,其中的主要内容之一,不是加重公司董事、监事的法律责任,而是减轻了公司董事和监事的法律责任。本刊特约请了上海社会科学院法学研究所的部分研究人员对此问题进行分析和探讨,以期有所启迪。
In our country, typical cases of encroaching upon the interests of the company and the shareholders by listed companies such as Everest, Zhengbaiwen, Yinuangxia, etc., and the financial scandals in the United States such as Enron, WorldCom and Xerox, people are generally required to strengthen supervision on the company, At the same time, our nearest neighbor, Japan, made more changes to the company law and commercial law. One of the major contents of this proposal is not to increase the number of directors, Supervisors, but to reduce the legal responsibilities of directors and supervisors. This publication has invited some researchers from the Shanghai Academy of Social Sciences Institute of Law to analyze and discuss this issue with a view to enlightenment.