论公司董事勤勉义务的判断标准

我国新修订的公司法中第一次明确了公司董事的勤勉义务,但对于勤勉义务的内涵和判断却有着诸多不同认识,其中对于勤勉义务的判断标准向来被认为是模糊和不确定。本文从外国立法例中的判断模式入手,借鉴公司治理中的客观标准界定判断标准的一般条件,再从商业判断规则的角度审视其基本内容,为我国公司董事勤勉义务的实际判断提供一种可行的思路。

On the Standard of Judgment for Directors' Duty of Diligence

The newly-revised Company Law dearly defines directors' duty of diligence for the first time,but actually there is different understanding regarding its meaning and judgments.Furthermore,the standard of judgment of diligence duty has been regarded as extremely vague and uncertain.Based on the legislation of foreign judgment model,this article refers to the corporate governance standards of objective criteria to define the general conditions.By examining the detailed content of diligence duty from the perspective of "business judgment rule",the article will provide a feasible method to judge the directors' duty of diligence in practice.