摘要
商业判断规则解决的是董事的经营决策行为致使公司或股东的利益受到损害时,是否需要承担责任的问题。由于我国缺乏明确的依据,导致司法适用中存在商业判断规则能否作为裁判依据的观点分歧,以及适用要件不明确的问题。国外商业判断规则中,以典型案例为代表形成了主观性审查、客观性审查与独立性审查三种司法审查标准,对我国具有一定的借鉴意义。本文将对司法审查标准逐个进行评析,并尝试提出商业判断规则引入的构建方案。
The business judgment rule addresses whether directors should be held liable when their business decisions cause harm to the company or shareholders.However,due to the lack of clear legal basis in China,there are divergent views in judicial practice regarding whether the business judgment rule can serve as a basis for adjudication,as well as ambiguity in its application requirements.In foreign jurisdictions,the business judgment rule has developed three judicial review standards-subjective review,objective review,and independent review-represented by typical cases,which offer valuable insights for China.This article evaluates these judicial review standards one by one and attempts to propose a framework for introducing the business judgment rule into China's legal system.
出处
《北京政法职业学院学报》
2025年第1期20-28,共9页
Journal of Beijing College of Politics and Law
关键词
商业判断规则
本土化
司法审查
勤勉义务
business judgment rule
localization
judicial review
duty of care
