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由山东铝业增发否决案不难看出,控股股东的诚信义务理论在中国的立法和执法中还是相当薄弱的。我国新《公司法》借鉴外国的先进理论,对控股股东的诚信义务加以确立,在维护中小股东权益方面迈出了坚实一步。本文将就控股股东诚信义务的概念、内容、违反方式和法律规制等多个方面进行详细探讨,希望能够得出有利于未来立法的建设性意见。
It is not hard to see from Shandong Aluminum’s vetoed veto that the controlling shareholder’s theory of honesty and obligation is still rather weak in China’s legislation and enforcement. The new “Company Law” of our country draws on foreign advanced theories and establishes the fiduciary duty of the controlling shareholder. It has taken a solid step in safeguarding the rights and interests of the minority shareholders. This article will conduct a detailed discussion on the concept, content, ways of violation and legal regulation of controlling shareholder’s fiduciary duty, hoping to draw constructive suggestions that are conducive to future legislation.