董事责任的追究和经营判断的原则

Pursuit of Director's Liability and the Business Judgment Rule

如何公正、合理地追究公司董事在经营中的责任这一问题 ,是公司治理结构中的一项重要内容。本文从美国《示范公司法》、特拉华州的判例以及法学研究所提出《公司治理的诸原理———分析和劝告》三个方面 ,考察和分析美国在董事责任追究中的一个重要判例法理———经营判断原则。从经营判断原则的概念、适用条件以及它的机能等方面加以探讨和研究。

The issue of how to reasonably and rationally pursue the liability of corporate directors in business is an important content of corporate governance. This article investigates and analyses the Business Judgment Rule - an important legal precedent on pursuing director's liability in the United States from the following three aspects: the 'Model Business Corporation Act', the cases of Delaware and the 'Principles of Corporate Governance: Analysis and Recommendations' raised by the American Law Institute. We probe into and research the concept of the Business Judgment Rule, its applicable conditions and the functions.