公司机会准则是英美国家公司法的一个重要理论 ,它确立了董事不得篡夺公司机会义务。判断一个交易机会是否是公司机会 ,须根据交易机会之不同而采不同方法。董事不得篡夺公司机会义务与董事的竞业禁止义务间不是种属关系 ,而是交叉关系 ,这就决定了我国公司法应在规定竞业禁止制度之外 ,另行导入公司机会准则 Corporate opportunity guidelines are an important theory of corporate law in Anglo-American countries, which establishes that directors must not usurp corporate opportunities and obligations. Judging whether a trading opportunity is a corporate opportunity, different methods should be adopted depending on the trading opportunities. Directors must not usurp the chance of company opportunity and the director’s non-compete obligation. It is not a kind of relationship, but a cross-over relationship, which determines that our company law should introduce another company opportunity criterion