" people are people - if you sit down to an audit in a culture that emphasizes harmony and long - term relationships , and you don ' t have the fear of stockholder litigation hanging over you , you will behave differently than you would if you were doing the audit under the same alleged standards in new york city , " says ball 他说： “人是有共性的，作为一名审计员，尽管采用相同的会计标准，但如果身处一个强调和睦相处和稳定关系的社会，而且没有股东诉讼的潜在威胁，你的行为当然会和在纽约进行审计时的行为大相径庭。 ”
Thus the sras is thought to be one of the most efficient way of control on the basis of kw and value above , it starts to probe the issues of sras . chapter one discusses the concept of sras , it demonstrates that this system has become a regular legal system in overseas companies in spite of the difference of different countries 为了保证公正的秩序，有必要思考出控制办法，使其可能避开资本多数原则的限制，赋予小股东诉讼权利，使其得以代表被压迫的小股东，直接向公司利益支配者股东及董事追究责任，而股东代表诉讼这一方式被认为是最有效的控制方法之一。
The author of this article believes that along with the development of the securities market and the increased amount of litigation brought against directors for damages , the d & o liability insurance market will get further developed and this kind of insurance will contribute to sustain the balance of the rights and liabilities of directors and help to promote the corporate governance 笔者相信随着我国证券市场的完善、股东诉讼机制的确立以及广大投资者维权意识的不断增强,公司董事尤其是上市公司董事所面临的民事赔偿诉讼风险将大大增加,由此必然会刺激我国董事责任保险的市场需求,使其得到进一步发展。
So applying american law ' s significance into our corporate law ' s perfection is the main purpose of this thesis . this thesis introduces the present situation of director ' s bdmp and related regulations in china . the legal deficiency of director ' s bdmp in china includes its vague legal status , the absence of director ' s duty of care , the absence of restraint and protection mechanism on director ' s bdmp 在董事商业决策权的制约方面：规定了董事的忠实与注意义务，明确了董事决策行为的衡量标准；通过股东会审批、股东诉讼等加强对董事商业决策的监督，实现股东权利的保障与救济；改善董事会的独立性，设立独立的提名、审计、薪酬委员会；加强单行立法和政府部门的外部监管。
