论经营判断规则在我国的引入及相关问题——以德国的立法和实践经验为参考  

Transplantation of Business Judgment Rule into Chinese Law and the Problems Related:with Reference to German Legislative and Practical Experiences

作　　者：陈霄[1] 

机构地区：[1]柏林洪堡大学法学院

出　　处：《财经法学》2015年第4期100-117,共18页Law and Economy

摘　　要：完善企业管理者问责机制,关键在于为判断决策行为是否符合勤勉要求确立可操作的细则。经营判断规则最大的意义正在于,其从尊重公司管理者的经营决策出发,提出了认定勤勉义务的标准。然而,经营判断规则能否实现这一功能,而不会沦为对企业管理者不当的责任优待,取决于该规则要件的具体设计。本文将我国有关勤勉义务和经营判断规则的学说讨论与德国公司法中的谨慎义务和经营判断规则进行比较,在此基础上着重讨论我国引入经营判断规则适宜采取的规则模式以及在我国公司中运用经营判断规则的几个重要问题,包括可主张经营判断规则的人员范围和经营判断规则的规则层面及公司管理者责任案件中的举证责任分配规则。To improve the rule of manager accountability,it is decisive to develop operational rules that help to determine whether the decision-making behaviors comply with the duty of care.The most meaningful use of the business judgment rule('BJR')is that starting from the respect of directors and officers' managerial discretion it provides standards of judicial review of duty of care.However,whether BJR can fulfill this function without becoming an improper privilege for managers depends on its construction.The author compared the duty of care in Chinese company law and the duty of care and BJR in German company law.Based on findings of this comparative analysis,the author discussed the appropriate model to introduce BJR into China and some important legal issues related to its application,including whether BJR should extend to non-director officers,whether it should be designed as a rule of negligence or rather a rule of conduct,and finally the rules regarding the burden of proof in the manager liability proceedings.

关 键 词：勤勉义务 过错 自由裁量 举证责任 

分 类 号：D922.291.91[政治法律—经济法学]