加强董事对第三人责任既是保护第三者的需要,也是完善公司治理结构、促进公司发展的需要,更是当今公司立法的大势所趋。本文从各国立法、法理、经济分析和我国新修改的公司法等方面论证了确立董事对第三人责任的必要性,具体论证我国应如何完善董事对第三人的责任。 Strengthening directors’ responsibility to the third party is not only the need of protecting the third party, but also the need of perfecting corporate governance and promoting the development of the company. It is also the general trend of the company’s legislation. This article demonstrates the necessity of establishing the responsibility of the third party for the third party from the aspects of legislation, jurisprudence, economic analysis and the newly revised company law of our country, and specifically demonstrates how our country should improve the director ’s responsibility to the third party.