禁止篡夺公司机会是英美衡平法上的救济制度,来源于董事的信义义务,其宗旨与大陆法系规定的竞业禁止义务同出一辙,但两者内涵不同。本文通过分析篡夺公司机会的理论依据、评价标准、抗辩事由以及救济措施以明晰其内涵,并根据我国修订后的《公司法》相关内容指出立法上的不足。 Prohibiting usurping corporate opportunities is a balance between British and American remedies. It stems from the directors’ fiduciary duties that are identical to the non-compete obligations stipulated in the civil law system, but the connotations of the two are different. By analyzing the theoretical basis, evaluation criteria, countermeasures and remedies to usurp corporate opportunities, this paper clarifies its connotation, and points out the legislative deficiencies according to the revised Company Law in our country.