在全球化的趨勢下，德國為提升企業的國際競爭力，在21世紀開始即不斷的改革公司治理的相關規定，尤其是謹慎的在傳統大陸法系的公司法制度中引進美國的公司治理概念，特別是在1997年時德國聯邦最高法院首度在判決中採取美國法的商業判斷原則，2005年時聯邦議會通過企業完整與撤銷權現代化法進而將商業判斷原則明文化，在股份法的第93條第1項第2句增訂此一原則。本文即要探討德國引進商業判斷原則與適用上解釋的情形，首先要探討1997年聯邦最高法院的判決見解，接著要分析股份法第93條第1項第2句的構成要件，最後將說明大陸法遇到英美法的全球化公司治理的互動關係。 Germany has made efforts with the trend of the globalization to reform relevant corporate laws related to the corporate governance in order to enhance international competitiveness of German Stock Corporations. Germany has recently introduced the concepts of American corporate governance, especially the business judgment rule which was adopted by the German Supreme Court (Bundesgerichtshof) and is now regulated in § 93 I 2 of the Stock Corporation Law. This article works on the introduction of American business judgment rule into the German Stock Corporations Law and comparing the application of the business judgment rule between the American and German corporate governance system. The requirements of § 93 I 2 of the German Corporation Law are analyzed in details to explain the special application of the business judgment rule under the German Corporation Law. As a conclusion, it explains the interaction between the American and the German corporate governance with the globalization.