简介：ThroughanalyzingtheoriesandlegislativecasesinrespectofBusinessJudgmentRuleinAmericanjusticesystemswiththecomparisonmethod,thisarticlerevealsthatthebusinessjudgmentsystemisconducivetotheprotectionofrightsandinterestsofthedirectorsindecisionmaking,andenablesthecourttoavoidthesubstantivereviewonbusinessmanagementinaneffectivemanner;atthesametime,inviewoftheblanksanddeficienciesinthelegislationofChinainthe"CompanyLaw"andotherrelevantlaws,itisrecommendedthattheBusinessJudgmentRulebeintroducedintoChinaandthelegislationinrespectofdirectoraccountabilitybestrengthened,whilethedirectorsfiduciarydutyandothersupportingsystemsbeimproved,withthereferenceoftheU.S.practice,toclarifythelegalboundarybetweenrightsandresponsibilitiesofdirectors.