The article also classifies incorporation clause into two categories , general incorporation clause and special incorporation clause . the classification is not only in accordance with the different area these two kinds of incorporation clauses respectively covers but also of great significance in introducing english case law and american case law 其次，本文将并入条款分为一般并入条款和特别并入条款，这种分类不仅是由于条款本身所涵盖的内容不同，更重要的是因为英国法与美国法对此有明显不同的规定。
The first one mainly discusses on the civil liability of director to the company . the two law system respectively has different rules on the legal relationship between company and director , but both acknowledged that director should have civil compensative liability for the company . as to temporize our company law to the law - making of the company law all over the world , we expand the rights of director and directorate , and meanwhile enhance the liability of board members and confirm in law at the first time that company ' s director should shoulder civil liability for the company 第一方面主要论述董事对公司的民事责任，两大法系的公司法都对公司与董事的法律关系有着全然不同的规定，但都承认董事对公司负民事赔偿责任，我国公司法顺应世界各国公司法公司立法的潮流，在扩大董事以及董事会的权力的同时，强化董事会成员的责任，首次以法律的形式确立了公司的董事对公司承担民事责任。
