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英美法上的公司机会理论是英美公司法关于董事忠实义务的重要规则,其禁止公司董事利用属于公司财产的公司机会。公司董事作为公司的委托人或受信人,对公司负有忠实义务,该义务要求董事正当行使董事职权,不得与公司发生利益冲突。而董事利用本应属于公司的机会,则是与公司发生了利益冲突,董事应根据忠实义务规则承担责任。
The theory of corporate opportunity in Anglo-American law is an important rule of Anglo-American company law on directors’ faithful obligations. They prohibit company directors from using the company’s opportunities as belonging to the company’s property. As a principal or fiduciary of a company, a director of the company has a loyalty obligation to the company, which obligates the director to properly exercise the authority of the director without any conflict of interest with the company. Directors should take advantage of the opportunity they should have belonged to the company to have a conflict of interest with the company. Directors should take responsibility according to the rules of loyalty.