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由于商业风险的存在,很可能董事已经尽到了法律要求的义务,却仍然造成了公司损失。把正常的商业风险和因董事未尽义务而造成公司损失这两种情况分开,就需要引入商业裁判规则,从而判定对董事进行保护或追究责任。
Due to the existence of commercial risk, it is likely that the directors have fulfilled their obligations as required by law and still cause losses to the company. Separating the normal business risk from the loss of the company as a result of the directors’ indefinite obligations requires the introduction of commercial rules that determine the protection or accountability of the directors.