“商业判断规则”起源于170年前。但什么是商业判断规则却很难界定。一般认为，董事、高级管理人员善意地进行商业决策即可满足注意义务的要求，如果：（1）他与所进行的商业决策事项不存在利害关系（He is not interested in the subject of his business judgment）；（2）他对所进行的商业决策是了解的，并合理地相信在该种情况下是适当的(He is informed with respect to the subject of his business judgment to the extent he reasonably believes to be appropriate under the circumstance)；（3）他理性地相信其商业决策符合公司的最佳利益(He rationally believes that his business judgment is in the best interest of the corporation)引自第404页
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