一、董事的抵触利益交易的构成要件 所谓董事的抵触利益交易,按照《美国示范公司法》的规定,是指对于公司(包括公司的子公司以及公司对其享有控制利益的其它实体。下同)正在进行或即将进行的一项交易,公司的一个董事对其拥有抵触利益。根据这一规定及学者的有关解释,构成董事的抵触利益交易必须具备下述三个方面的条件。 First, the elements of the conflict of interests of directors of the transaction The alleged interests of directors of the transaction, in accordance with the “United States Model Companies Act,” refers to the company (including the company’s subsidiaries and companies control the interests of other entities. ) An ongoing or upcoming transaction in which a director of the company has a conflict of interest. According to this provision and the scholars’ explanations, the trading of interests that constitutes a director must meet the following three conditions.