论董事的概念

从形式意义上而言，董事是由公司选任产生的经营决策者或管理者；从实质意义上来说，董事是处于董事职位上的任何人。但形式意义上的界定具有明显不足。董事不仅是一种身份或职位，更是一个功能性概念。在公司实践中，某些主体并不具有董事职位或身份，却行使着董事的职权，或者对公司施加经营决策上的影响，成为公司自主经营的一种外在的异己力量。另外，一些董事的职责和功能被侵蚀或扭曲，成为了一种异己力量或者变异的身份。各国立法对这些现象的规制有一定的差异。我国立法上对上述问题的规定急需完善。

On the Concept of Directors

In formal sense,the directors are decision-makers or managers who are elected by company;in material sense,the directors are anybody who is in the positions of directors.However,the way of the formal definition is obviously insufficient.Directors are not only a status or position,but also it is a functional concept.In the company's practice,some subjects are not adirectors,but exert influence on the company's management decision,and become autonomous external forces.In addition,some directors' duties and fu...