論經營判斷法則之引進與適用－以日本司法實務運作為中心

The Introduction and Applicability of Business Judgment Rule－Focusing on the Judicial Practices in Japan

莊仲豪(Chung-Hao Chuang)

指導教授 ： 王志誠

國立中正大學/法學院/財經法律學系/碩士(2014年)

摘要

經營判斷法則乃是在美國經由司法實務發展確立之判例法理，目的在緩和董事之責任，避免法院以事後諸葛的角度評斷董事之商業決策有無瑕疵。我國公司法第23條第1項設有董事注意義務及忠實義務之規範，然並無經營判斷法則之相關法制，對於引進與否，實務及學說上存有爭議。日本與我國同屬大陸法系國家，亦未明文規定經營判斷法則之概念，但司法實務最早於1970年代起即開始援用經營判斷法則一詞。因此，本文希望能藉由研究分析日本相關規範及法院判決，認識其對經營判斷法則之運作態樣，期能在未來面對國內判決討論或法制建構時，作為思考比較之借鏡。
本研究分為以下章節：第一章緒論，用以說明本論文之研究動機、研究範圍及研究方法，並就國內既有之相關文獻進行回顧；第二章在探討企業經營者受託義務（Fiduciary Duty）之內涵及規範；第三章係針對經營判斷法則之發展背景、內涵及適用效果進行論述，理解美國法上經營判斷法則之意涵；第四章主要在探討日本司法實務及學說見解，為本研究之核心，透過法院判決之見解來認識經營判斷法則之適用情形，並引述日本學說論著相互對照，以期釐清經營判斷法則在日本運作之真實面貌。第五章則回歸國內司法實務，分析歸納經營判斷法則在國內之適用情形；最後，第六章為結論與建議，針對前述研究成果再作概略性回顧，並提出本論文研究之最終結論與建議，以期能作為研究相關議題之參考依據。

關鍵字

注意義務 ； 受託義務 ； 商業判斷法則 ； 經營判斷法則 ； 忠實義務 ； 司法審查

並列摘要

Business judgment rule is legal precedent and doctrine developed and assured in USA through judicial practice, and it serves a purpose to mitigate the duty of board member and to prevent the court of law to use the view point of wise-after-the-event to assess if there is any defect in the business decision made by the board members. In paragraph 1 of Article 23 of the Company Act in Taiwan, duty of care and duty of loyalty for the board members are specified, however, there is no laws related to business judgment rule, hence, there is still controversy between practice and doctrine regarding whether it should be introduced or not. Japan and our country belong to the same civil law system, hence, the concept of business judgment rule is not specified in the laws, However, as early as 1970s, judicial practice has started to cite the term of business judgment rule. Therefore, in this paper, it is hoped that through the study and analysis of Japan’s related laws and court judgment, the operation form on Business Judgment Rule can be understood, and it is hoped that such result can be used as reference for thinking and comparison for the domestic judgment discussion or legal construction faced in the future.
This study can be divided into the following chapters: Chapter 1 is introduction, which serves a purpose to describe the research motive, research scope and research method of this paper, meanwhile, existed domestic related literature will be reviewed; chapter 2 is to investigate the content and regulations of fiduciary duty of the business administrator; chapter 3 is discussion on the development background, content and applicability of the business judgment rule, and an attempt is made to understand the meaning of business judgment rule in American laws; chapter 4 has its investigation focus on the view of judicial practice and doctrine in Japan, which is the core of this study. Through the view from a court’s judgment, the applicability situation of business judgment rule is understood, meanwhile, Japanese’s doctrine and treatise are cited for reference and comparison, it is hoped that the real face of the operation of business judgment rule in Japan can be clarified. In chapter 5, focus will be drawn back to the domestic judicial practice, and the applicability situation of business judgment rule in this country will be analyzed and summarized; finally, chapter 6 is conclusion and suggestion, and a brief review will be made on the previous research result, finally, the final conclusions and suggestions for this paper will be proposed, and it is hoped that they can be used as references for the study of related topics in the future.

並列關鍵字

Duty of Care ； Fiduciary Duty ； Business Judgment Rule ； Duty of Loyalty ； Judicial Review

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