As director system is the core of corporate governance,many scholars pay much attention to the establishment of the liability system of the directors.But there’s little discussion about the establishment of the liability of directors to the third party.This paper is mainly discussed about the liability of directors to the third party,aims to play a little help to establish the system in our country.To set the responsibilities of the directors and protect the profits of the third party through this. In this paper, historical analysis, empirical analysis and comparative analysis are used to discuss this issue in depth.By sorting out the development history of the legislation of the company law in our country and comparing the legislation of each country and its application in practice,the author comes to the conclusion that the specific theory and practice mode of the directors' liability system to the third party in our country.This paper consists of four parts,about 32000 words. Part one: Summarize of liability of directors to the third party.The liability is that the director should bear the liability for damages based on his malice or gross negligence in the process of performing duties to the third party.This liability is the special statutory duty.Special provisions shall be made in the company law. Part two: Constitutive requirements of the liability.The author determines the scope of the responsible person and the third party.If the director causes damage to the third party in the process of performing duties because of his malice or gross negligence,he should bear the liability for the damages no matter its direct or indirect. Part three: Compare the legislation of each country and its application in practice.The author lists the legislation of Switzerland, Germany, France, Japan, South Korea,Taiwan and the United Kingdom and finds out the specific theory and practice mode of the directors' liability system to the third party in our country. Part four: The author analyzes the present situation of our country's legislation in this respect and suggested that our country establish the following system:The specific relief mode of directors' liability to the third person, the director may reduce or exempt the responsibility of the circumstances and causes, the director's fee compensation system and the director's liability insurance system.

董事制度作为公司治理的核心，其责任制度的建立是学者们关注的重点和热 点，但目前学界针对董事对第三人责任制度的建立讨论并不广泛，本文通过对董 事对第三人的责任进行探讨，希望在我国董事对第三人制度的建立和完善过程中 尽一薄力，通过法律对董事的权责统一进行规制，更好地保护第三人的利益。 本文运用历史分析、实证分析、比较分析的研究方法，对我国的公司法立法的历 史发展脉络进行分析和整理，横向比较各国公司法、商法及民法中不同的立法例 和在实践中的适用，得出建立我国董事对第三人责任制度的具体理论和实践方 式。本文通过四部分阐述了董事对第三人的责任，约三万两千字。 第一部分讨论了董事对第三人责任的基础理论。笔者对该责任给出了定义， 认为董事对第三人责任就是董事对执行职务过程中因其恶意或重大过失的不当 行为致使第三人直接或间接受损而承担的损害赔偿责任；通过对不同学说的分析 和阐述，认为该责任的性质为特殊法定责任，应当通过公司法对其作出特别规定， 并因此对我国需要建立董事对第三人责任制度的必要性作出分析。 第二部分确定了董事对第三人责任的构成要件。分别界定了责任人和第三人 的范围，指出董事必须在执行职务的过程中因主观上具有恶意或重大过失而对第 三人造成的损害责任才能够成立，且该董事的职务行为与第三人遭受损害的结果 之间存在引起与被引起的因果关系。 第三部分中对比了大陆法系和英美法系中部分国家针对董事对第三人责任 的不同立法例。通过对瑞士、德国、法国、日本、韩国、我国台湾地区以及英国 等不同国家和地区的立法例详解和比较，得出各国立法例对我国建立该制度的可 供学习借鉴之处。 第四部分分析了我国董事对第三人责任的立法现状，结合第三部分中各国的 立法例对今后建立该制度给出一些具体建议。笔者认为我国董事对第三人责任制 度的建立和完善应当从董事对第三人责任的具体救济方式、董事可以减轻或免除 责任的情形和事由、董事费用补偿制度及董事责任保险制度等方面着手进行规 制。