在公司法制度最为发达的美国,商业判断规则主要存在着四种不同的标准:纽约州标准、特拉华州标准、MBCA标准和ALI标准。其中而MBCA标准和ALI标准则相当于前述两种标准的折中,并对不同条件提起的派生诉讼进行区别对待。故而,同前述两类标准相比,后两类标准更具有操作性。 In the United States, where the corporate legal system is most developed, there are mainly four different business judgment rules: New York State, Delaware, MBCA and ALI. Among them, the MBCA standard and the ALI standard are equivalent to the trade-offs of the two aforementioned standards, and discriminate the derivative actions filed under different conditions. Therefore, compared with the two types of standards, the latter two types of standards are more operational.