注意义务是董事对公司负有的合理履行技能和谨慎注意的义务。本文对英美法系的代表———英国与美国和大陆法系的代表———德国法律中关于董事注意义务的标准问题进行了述评,阐释了美国判例法上的经营判断准则,并指出其对完善我国《公司法》的借鉴意义。 The duty of care is the director’s obligation to the company to reasonably exercise his skills and care. This article reviews the standards of British and American legal system representatives in Britain and the United States and the continental legal system --- the German law on directors’ duty of care, and expounds the criteria of business judgment in the American case law and points out that Significance of Perfecting “Company Law” in Our Country.