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法律文本中的董事信义义务是以股东同质化、公司资本构成单一化、实体经济以及权利、义务和责任的均衡化为理性假设的,但金融创新的制度实践消解了董事信义义务的理性假设,对董事信义义务的适用性造成了剧烈冲击。为此,必须将董事信义义务的受益人范围从公司、股东扩展至债权人,将董事信义义务的制度内容从忠实义务、勤勉义务拓展至诚信义务,进而实现公司治理与金融创新的互动与融合。
The legal obligations of directors in the legal texts are based on the assumption of the homogeneity of the shareholders, the simplification of the capital structure of the company, the real economy and the equalization of rights, obligations and responsibilities. However, the institutional practice of financial innovation eliminates the rational assumption of directors’ fiduciary duties , Which caused a drastic impact on the applicability of directors’ fiduciary duties. Therefore, it is necessary to expand the scope of the beneficiaries of directors’ fiduciary duties from the company and the shareholders to the creditors, expand the contents of the fiduciary duties of directors from the faithful and diligent obligations to the fiduciary duty, and then realize the interaction and integration of corporate governance and financial innovation.