摘要
商业判断规则是美国法院对董事注意义务审查的一项重要准则,其内容是任何人要质疑董事的决策需推翻这样一个假定:董事在知悉的基础上,基于善意并相信是为公司的最大利益而做出的决策,否则法官会尊重董事的决策。商业判断规则的产生为公司的董事和他们的行为提供了在商业决策中回避风险的安全港。与之相比,我国公司法中关于董事勤勉义务的规定过于抽象,操作性不强,可以借鉴商业判断规则对其进行完善。
The business judgment rule is an important criterion of compulsory review USA court attention to directors, its content is anyone to question the board decision shall overthrow such an assumption : the board of directors in the know on the basis of good faith and trust, based on and make decisions for the best interests of the company. Otherwise, the judge will respect the decision of the board of directors. Produce the business judgment rule for the company' s directors and their behavior provides a safe harbor to avoid risk in business decisions. Provisions on the duty of diligence of our country in the new company law is too abstract, interoperability is not strong, can learn from the business judgment rule to carry on the consummation.
出处
《经济问题》
CSSCI
北大核心
2015年第3期18-20,40,共4页
On Economic Problems
关键词
商业判断规则
注意义务
勤勉义务
business judgment rule
duty of care
duty of diligence