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商业判断规则是美国公司法中一个重要的判例法规则,是法院提供给董事的一项免责制度,对完善公司治理中的董事谨慎职责具有十分重要的意义。我国2005年《公司法》确立了的董事勤勉(谨慎)义务,但较为抽象。本文认为,商业判断规则是董事谨慎义务的补充;是法官的行使自由裁量权的依据。因此,应当以立法形式明确。一、从商业判断规则的构成及制度功能分析(一)商业判断规则的构成要件商业判断规则主流学说是美国法学会(ALI)在《公司治理的诸原理——分析和劝告》(以下简称 ALI“诸原
Business judgment rules are an important case law rule in the American company law, a exemption system provided by the court to the directors, which is of great significance to improving the cautious duties of the directors in corporate governance. China’s 2005 Company Law established the diligence (caution) of directors, but it is rather abstract. This article argues that the business judgment rules are the supplements of the directors ’prudent obligations and the basis of the judges’ exercise of discretion. Therefore, it should be clear by legislation. First, from the composition of business judgment rules and system functions (A) the elements of business judgment rules Business judgment rules mainstream theory is the American Law Society (ALI) in the ”principles of corporate governance - Analysis and Advice“ (hereinafter referred to as ALI ”All original