董事勤勉义务是公司对董事更高层次的要求,它的规范标准因关涉主观因素而十分复杂。本文试从行为标准和审查标准两个层次对其加以论述,并在审查标准的主观方面中介绍了美国司法实践中的商业判断规则,并对我国相关公司立法的完善提出了建议。 The diligence of the directors is a higher level requirement of the directors for the directors. Its normative standards are very complicated due to the subjective factors involved. This article tries to discuss it from the behavioral standards and the review standards, and introduces the business judgment rules in the judicial practice of the United States in the subjective aspect of the review standards. Finally, some suggestions are put forward to improve the legislation of related companies in our country.