国际中文开源期刊平台

商业判断规则引入的正当性分析

Analysis of the Legitimacy of Introducing Business Judgment Rules

法学进展 / 2025,7(1)：56-65 / 2025-01-06 67 46

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• 作者： 王艳     
• 单位：

  贵州大学，贵阳

• 关键词： 商业判断规则；企业家精神；域外借鉴
• Business judgment rules; Entrepreneurial spirit; Extraterritorial reference
• 摘要： 商业判断规则作为董事正常履行商业决策职责以避免承担个人责任的“避风港”，在提升董事履职积极性以及帮助公司把握商业机遇方面具有不可替代的作用。域外尤其是美国等国家已经有了成熟商业判断规则，这些国家的实践都对我国商业判断规则引入具有积极的借鉴作用。另外，我国在司法实践中已有利用商业判断规则裁决案件的众多案例，新《公司法》“企业家精神”的立法宗旨也要求商业判断规则为董事提供保障。因此，我国引入商业判断规则确有必要，本文将从理论依据、域外成果的启示、必要性三方面对引入商业判断规则进行分析。
• The business judgment rules, as the last “safe haven” for directors to fulfill their business decisions normally and avoid personal responsibility, are irreplaceable in improving the enthusiasm of directors to perform their duties and helping companies seize business opportunities. Abroad, especially in countries such as the United States, mature commercial judgment rules have already been established, and the practices of these countries have a positive reference value for the introduction of commercial judgment rules in China. In addition, there have been numerous cases in China where commercial judgment rules have been used to rule on cases in judicial practice, and the legislative purpose of the new Company Law’s “entrepreneurial spirit” also requires commercial judgment rules to provide protection for directors. Therefore, it is necessary for China to introduce commercial judgment rules. This article will analyze the theory of introducing commercial judgment rules, the enlightenment of foreign achievements, and the necessity from three aspects.
• DOI： https://doi.org/10.35534/al.0701006
• 引用： 王艳．商业判断规则引入的正当性分析［J］．法学进展，2025，7（1）：56-65.