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一、二元化问责标准与问责空隙(一)问责空隙:在忠实与注意义务之间.董事是否对公司承担民事责任,取决于他是否违反对公司的义务。如果他没有违反对公司的义务,责任也就无从谈起。依据我国公司法,董事对公司承担忠实义务和注意义务。这就意味着,在现行法律框架下仅有两条董事问责路径,一是忠实路径,采用完全公平审查标准;二是注意路径,相应的司法审查标准是商事判断规则。在这种二元化问责标准下,审查标准分居两个极端,一端是
First, dual accountability standards and accountability gap (A) accountability gap: between faithful and duty of care. Whether the directors bear the civil liability of the company, depending on whether he violated the obligations of the company. If he did not violate the obligations of the company, the responsibility will not talk about it. According to the Company Law of our country, the directors have faithful obligations and duty of care to the company. This means that under the current legal framework, there are only two paths of accountability for directors. One is a loyalty path and a completely fair review standard. The second is attention path, and the corresponding judicial review standard is the commercial judgment rule. Under this dual standard of accountability, the censorship standards are separated by two extremes, one at the other