Among the acts of fraud committed by corporate executives is the misappropriation of funds (abus de biens sociaux). This violation, contained in a specific provision in French law, seeks to protect the firm's general interest (intérêt social). However the latter is not defined by the law. Is it the interests of shareholders, of the firm in general or of the firm against which the act of fraud has been committed? The law conflates it with the interest of the business as a legal entity. Accordingly, the interests to be protected reach beyond shareholders - in line with recent analyses and critiques of the agency theory. Taking the general interest into account in cases of misappropriation can also extend beyond the concept of a juristic person to cover the interests of the firm and its stakeholders.
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机译：公司高管实施的欺诈行为之一是挪用资金（abus de biens sociaux）。法国法律的一项具体规定中所载的这种违法行为旨在保护公司的整体利益（国际社会）。但是，后者没有被法律定义。欺诈行为所针对的是股东，整个企业的利益还是企业的利益？法律以企业作为法人实体的利益对其进行统一。因此，与代理理论最近的分析和批评一致，要保护的利益超出了股东的范围。在盗用情况下考虑一般利益也可以超越法人概念，从而涵盖公司及其利益相关者的利益。
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