论公司的利益归入权

《公司法》148条归入权可以依照传统大陆法系的委任说来理解。在采取委任说模式下的归入权,未尽适宜者可以参考适用委托合同的规定。归入权是公司对董高违反忠实义务的一项利益返还请求权,不具有物权形成权之特性。无论是归入权或侵权规定,就董事高管违反忠实义务,对公司责任承担可能溢出公司实际损失的,其逻辑规范可以为权益侵害型不当得利,类推无因管理之承认计算返还范围。《公司法》148条和149条在适用同一案件事实上,构成的是权利竞合关系,两者只能择其一。

On the Right of Attribution of Benefits to Corporations

The right of attribution under section 148 of the Companies Act can be understood in terms of the traditional civil law doctrine of delegation.In the case of the right of attribution under the model of the appointment doctrine,those who have not yet done so may refer to the provisions of the applicable contract of entrustment.The right of accession is a right of the company to claim the return of benefits for the breach of fidelity by the director and has no characteristics of a right of property formation.Regardless of whether it is a right of imputation or a tort provision,the logical norm for the breach of fidelity by a director or officer,who is liable to the company may overflow the actual losses of the company,can be the unjust enrichment in the form of infringement of rights,and by analogy,the recognition of causeless management to calculate the scope of return.Article 148 and 149 of the Company Law,in the application of the same case,in fact,constitutes a competing right relationship,the two can only choose one.