再論董事受託（受任人）義務

A Case Study of Director's Fiduciary Duties in Taiwan

公司法23條修正迄今已逾十餘年，2011年1月公司法修正增訂23條第三項歸入權之規定時，立法理由又再次表示受託義務之規定為延續自英美法等而來。過去十餘年我國學說實務對於受託義務之內涵為何，及是否應進一步引進經營判斷法則等問題爭論不休。本文介紹美國法上最新受託義務發展後，再檢視過去十年我國實務對於受託義務及經營判斷法則之態度，比較與美國法之不同，以做為我國是否需引進經營判斷法則之參考。

Section 23 of corporation law was amended in 2001 and the Legislation Yuan amended Section 23, paragraph 3 in 2011. The legislative purpose stated it was amended from the Anglo-American fiduciary duties concept. In the past ten years, it has been long debating of whether Taiwan should codify the business judgment rule or not. This paper tends to do a empirical case study of fiduciary duties and business judgment rule in Taiwan. Also, analyzing the latest fiduciary development in Delaware and try to evaluate the possible solutions in Taiwan.