本研究探討我國法院對商業判斷法則之適用現況與未來立法之可行性，試圖釐清其在司法實務與公司治理中的角色與意義。觀察發現，近年來我國法院逐漸肯認商業判斷法則之概念，惟由於缺乏明確法源與統一適用標準，導致實際操作上呈現理解分歧之現象，亦衍生出董事責任不確定與公司決策風險升高等潛在問題。 為解決上述制度落差，本文採用比較法與實務判決分析方法，檢視德拉瓦州法院對於商業判斷法則五大要件：商業決定、善意、資訊充足、不具利害關係且具獨立性、未濫用裁量權，進一步對照我國公司法制，指出目前法院審查標準混淆及程序性審查等問題。 公司治理層面，本文強調我國係採董事會優位主義，應尊重董事之裁量空間，避免因事後審查導致決策保守與創新怯步。並指出我國公司法缺乏如美國法章程免責機制，致使董事面臨高風險究責壓力，反而損及整體治理效能。 綜合制度內涵與實務需要，本文主張應將商業判斷法則明文納入我國公司法體系，並具體建立商業判斷法則要件之司法審查標準與適用機制，對其法律效果與舉證責任分配提出具體立法建議。此舉將有助於提升制度透明度與司法可預期性，並促進我國公司 法與現代公司治理結構接軌與成熟發展。;This study examines the current application and future legislative feasibility of the Business Judgment Rule in Taiwanese courts. In recent years, courts in Taiwan have gradually recognized the conceptual foundation of the BJR. However, due to the absence of a clear statutory basis and uniform standards of application, judicial practice has revealed inconsistencies in interpretation, resulting in uncertainty regarding directors’ liability. This thesis adopts a comparative legal approach and conducts doctrinal analysis of judicial decisions. It reviews the five core elements of the BJR as developed by the Delaware courts—namely, business decision, good faith, informed basis, disinterestedness and independence, and absence of abuse of discretion—and evaluates their compatibility with Taiwan’s current legal framework. From a corporate governance perspective, this thesis highlights that Taiwan follows a board-centric model. Judicial interference in business decisions without clear review standards may discourage innovation and risk-taking. In response, this thesis advocates codifying the Business Judgment Rule in Taiwan’s Company Act. It offers specific legislative suggestions, including defining statutory elements, legal effects, and burden of-proof rules. Codifying the BJR would improve judicial predictability, reduce unnecessary litigation, and align Taiwan’s governance practices with international norms.
