【作者】 周晓红；

【导师】 彭丁带；

【作者基本信息】 南昌大学 ， 法律， 2011， 硕士

【摘要】 随着世界经济全球化的不断深入,对公司治理的研究愈发显得重要。世纪之交美国安然、世通等公司发生了震惊世界的公司财务丑闻。为此,美国联邦政府于2002年7月通过了萨班斯—奥克斯利法案。自此美国展开了新一轮的公司治理改革。此次改革对我国公司治理有很大的借鉴意义。本文共分三个部分。第一部分是美国公司董事信义义务概述,概述了信义义务的理论来源和信义义务的内涵。第二部分是美国公司董事信义义务改革论述。在该部分援引了较多的美国案例进行分析,这是本文的重点论述部分。此次美国董事信义义务改革主要集中在三个方面。首先对公司董事的诚信义务进行了强化,把董事的诚信义务作为衡量董事是否善意行为的一个普遍标准。其次,关注到了公司董事的独立性的相关细则问题。对独立性的界定不再只是考虑对董事独立性的主导和控制方面而且更加关注对具体环境的分析上。最后是针对董事信息披露义务问题。最显著的改变就是对信息概念的界定更加精细化了。第三部分是美国公司董事信义义务改革对我国公司治理的借鉴。首先概述了我国公司董事信义义务的立法现状和缺陷,然后提出了自己的一些浅见。即,在理论层面上建议将诚信义务纳入到董事信义义务内涵中,建立董事信义义务三元论体系；在制度层面上建议强化公司独立董事制度和完善公司信息披露制度。更多还原

【Abstract】 With the development of global economy,it is critical to focus on the corporation governance.Turning of the Century, the corporate accounting scandals of Enron, WorldCom and other companies shocked the world. The federal government issued the Sarbanes-Oxley Act in July 2002. The U.S. launched a new round of corporate governance reform since the. The reform of corporate governance had a great reference for China.This article is divided into three parts. The first part is an overview of U.S. director fiduciary duties, including the theoretical source of fiduciary duty and fiduciary duty implications. The second part is a discussion of the reform of the Directors fiduciary duties. This section cited many cases of the United States, which is the critical part of this article.This part includs the reason of the reform,the focus problems of the reform and the meaning of the reform.The focus problems of the reform is the critical part,which includs three sections.First,strength the good faith duty of the corporat directors and look it as a acommon standard measuring wether the directors act in good faith..Second,concern on relevant rules of the independence of directors. The definition of independence is no longer just considered for the control and dominant of director independence and more concerned on specific environmental analysis. The third respect is the disclosure duty of directors. The most significant change is the definition of the concept of information which was more refined. The third part discuses the reference meaning of the reform of U.S.director fiduciary duties for China. First, introduce the legislative status and defects of fiduciary duties of company directors, and then put forward some own opinions.On the one hand,add the duty of good faith into the connotation of directors fiduciary duties, and create the ternary system of director fiduciary duties on the theoretical level.On the other hand, strengthen the independent director system and improve the corporate information disclosure system on the system level.更多还原