銀行授信適用經營判斷法則之探究

Study on the Applications of Business Judgement Rule in Extension of Bank Credit

沈君玲(Chun-Ling Shen)

《法令月刊》 69卷5期 (2018/05) Pp. 94-112

https://doi.org/10.6509/TLM.201805_69(5).0005

摘要

銀行授信係於具有一定風險下所為決策判斷，判斷授信人員是否失職而違反注意義務或背信，司法實務尚缺乏一致之審查標準。辦理授信應本於安全性、流動性、公益性、收益性、成長性等基本原則，審核時應考量：借款戶因素、資金用途、還款財源（payment）、債權保障、授信展望（簡稱5P原則）。經營判斷法則是美國司法實務為保護經營者，對其經營決策有無違反董事注意義務之司法審查制度，該法則主張董事之決定如符合：一、經營決策；二、不具個人利害關係及須獨立自主；三、盡到合理適當注意義務；四、誠信；五、未濫用裁量權，推定被告就其決策係出於善意且係為公司之利益而為，除非原告得舉證推翻，法院拒絕事後審查該經營決策。銀行授信之決策得否引用美國之經營判斷法則，我國實務有不同之見解。經營判斷法則原為美國民事程序之被告抗辯事由，於我國司法實務刑事案件是否得以適用，本文對此予以探討，並提出司法審理此等案件之思考方向。

關鍵字

銀行授信 ； 經營判斷法則 ； 銀行授信評估標準 ； 授信5P原則 ； 違反董事注意義務 ； 司法審查 ； 銀行放款弊案

並列摘要

Bank extension of credit is a decision-making judgment with certain risk, whether the judgement breach duty of care or breach of trust, the judicial practice still lack certain uniform standards to review. Such judgement should be based on the basic principles of safety, liquidity, public welfare, profitability and growth. The audit should conduct in consideration of factors such as: People, Purpose, Payment, Protection and Perspective (referred to as the 5P principle). Business Judgment Rule (BJR) is developed to protect directors and their business decisions in the judicial practice of the United States for judging whether the decisions breach the duty of care, by presuming the defendant in the decision-making is out of goodwill and for the benefit of the company, if the decisions are: 1) business decisions; 2) without personal interests and independent; 3) due care; 4) good faith; 5) no abuse the discretion. Unless the plaintiff could rebut one of above, the court refused to review the business decision making. Whether BJR apply in the case of bank extension of credit has different opinions in Taiwan. While BJR is originally used in civil procedure in United States, it also put forward as a defense for defendants in Taiwan's criminal cases. This article explores the necessity of the application of BJR in criminal procedure and provides judicial practice suggestions in criminal trial of bank extension of credit cases.

並列關鍵字

Bank Extension of Credit ； Business Judgment Rule ； BJR ； Criterion for Credit of Bank ； 5P Principle of Criterion for Credit ； Breach the Duty of Care of Director ； Judicial Review ； Bank Loan Scandal

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