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商业判断原则是由美国法院在长期的司法实践中逐步发展起来的关于董事注意义务的判例法规则。文章首先对商业判断原则进行了概述,然后介绍了商业判断原则的起源与发展、理论依据、SMITHV·VANGORKOM案对商业判断原则的影响以及商业判断原则在现代的发展。
The principle of commercial judgment is the case law rules that are gradually developed by American courts in their long-term judicial practice. The article first outlines the principle of business judgment, and then introduces the origin and development of the principle of business judgment, the theoretical basis, the influence of SMITHV. VANGORKOM on the principle of business judgment and the modern development of the business judgment principle.