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我国现行公司法对董事的注意义务作出了规定,要求董事对公司事务尽一个普通谨慎之人处于类似职位、在相似情况下所应有的注意。但该规定过于抽象与笼统,实践中很难对董事是否履行了注意义务作出明确合理的判断。因此,为实现董事利益和公司利益之间的平衡,建立科学合理的公司治理机制,对于国外之经营判断规则的引入与研究就对我国公司的完善和发展具有十分重要的意义,文章就结合董事注意义务对经营判断规则进行相关的讨论与研究。
The current company law of our country stipulates the directors’ duty of care, and requires the directors to take similar positions in the affairs of a company and pay due attention under similar circumstances. However, the provision is too abstract and general, it is difficult in practice to make a clear and reasonable judgment on whether the directors have fulfilled their duty of care. Therefore, in order to achieve a balance between the interests of directors and the interests of the company, establishing a scientific and reasonable corporate governance mechanism is of great significance to the improvement and development of Chinese companies for the introduction of foreign business judgment rules. In the article, Observe the obligation to discuss and study the rules of business judgment.