公司重要經營者侵權行為與責任保險之關聯性

近年來國際問層出不窮爆發企業弊案，發生的原因大都是來自於公司重要經營者違反商業道德，加上公司重要經營者若怠於應其注意之義務，而這都會造成公司股東、第三人的損失，危害金融秩序，進而造成社會動盪不安。伴隨著這些涉及侵權行為的發生，政府為保護受害人的權益，於2001年修正公司法增加董事的義務、2002年10月制定「上市上櫃公司治理實務守則」和通過投資人保護法、並於2003年成立財團法人投資人服務與保護中心，相對地，公司重要經學者的法律責任也因此加重T。公司重要經營者在經營決策的制定和執行扮演很重要的角色，當法律責任加重後，公司經學者在經濟活動中因執行職務時，因錯誤、疏忽、過失、違反義務、違背信託、不實或誤導陳述等行為，而這些行為都涉及侵權行為，而使第三者受到損失，而依法應負賠償的責任，而這些賠償金額往往都是難以負擔的。根據保險法第90條 : 「責任保險人於被保險人對於第三人，依法應負賠償責任，而受賠償之請求時，負賠償之貴。」，故公司經學者無不透過責任保險來規避可能發生的侵權行為風險，也提供給公司和經學者一個安心的經營環境。而國外公司重要經營者會以D&O責任保險 (Directors & 0fficers Liability Insurance )來移轉風險，台灣近年來此種保單也越來越受重視。本文之研究皆在探討現行法律規定下公司重要經營者的法律地位和責任義務，並且籍由資料故集分析、研讀學說和判例研究，暸解公司重要經學者發生侵權行為之過失推定和D&O責任保險單承保內容之關聯性，最後試圖釐清公司重要經營者發生侵權行為後，D&O責任保險對於公司重要經營者的功能和承保效力。

關鍵字

公司重要經營者；侵權行為； D&O責任保險

並列摘要

An important corporate executive plays a very important role in the establishment and performance of decisions. After the Tort liability aggravates, the corporate executive has compensatory responsibility to the third party. If acting against the operating obligation in the economic activity, the tort liability is hard burdened by the corporate executives. Therefore, companies use the liability insurance to reduce operating risk for their executives. And the Directors and Officers Liability Insurance (D&O liability insurance) is very popular abroad. In recent years the D&O liability insurance is more and more valued by Taiwan companies. Internationally, the corruption of corporate emerges continuously. And the reason is that the company important operators violate the business ethics. In addition the company important operators are negligent to their operating duty of the third party and shareholders. The corporate corruption causes the economic disorder. So our government establishes and revises ordinances in order to prevent the tort from happening. Relatively, company important operator's legal liability also becomes more aggravated. This study focuses on the research of present legal rules, and discusses about the corporate executives' legal status and the responsibility of duty by analyzing collections, reading the theory and researching legal judicial precedent. Then, to understand the relationship of the fault of tort and D&O liability insurance is helping us to know the function and the effect of D&O liability insurance.