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根据我国刑法规定,董事可能因违反其第165、166、167条规定而犯罪。公司在本质上是股东营利工具,对董事违反公司法进行责任追究,也应当有利于实现公司股东的营利目的。但从公司法视角考察并借鉴国际立法例来看, 上述规定并不妥当,不利于公司经营的灵活性和营利性,应当对有关行为予以非犯罪化。
According to China’s criminal law, directors may commit crimes for violating the provisions of Article 165,166,167. In essence, the company is a profit-making tool for shareholders. It is also in the interest of profit-making for the shareholders of the company to hold directors accountable for violating company law. However, judging from the perspective of the corporate law and drawing on international legislation, the above provisions are not appropriate, which is not conducive to the flexibility and profitability of the company’s operations. It should decriminalize the relevant acts.