论文部分内容阅读
一、概述本文旨在探讨公司负责人之注意义务与经营判断法则之适用,并以我国明基并购德国西门子手机部门之个案为例,分析我国实务中对于董事善良管理人注意义务与美国法院之见解有何差异,并分析美国法院、台湾学说与实务见解对于公司负责人为经营判断决策而致公司受有亏损时,公司负责人责任之追究在各国法制下,有何异同。本文第一部分将先介绍明基并购西门子一案之经过;第二部分介绍美国法院于个案上对于董事、经理人注意义务及经营判断法则之操作;第三部分将分
I. Overview The purpose of this paper is to discuss the duty of care of the person in charge of the company and the application of business judgment rules. Taking the case of China’s BenQ’s acquisition of the Siemens mobile phone division in Germany as an example, this paper analyzes the opinions of the good managers of the directors on the duty of care of the directors and the opinions of the US courts in China’s practice. What are the differences and the analysis of US courts, Taiwanese doctrines and practice opinions? When a person in charge of a company makes a loss due to business judgment, the accountability of the person in charge of the company is different under the legal system in each country. The first part of this article will first introduce the BenQ’s acquisition of the case of Siemens; the second part describes the US court’s case-by-case, director’s duty of care and business judgment rules; the third part will be divided into