董事负有不得篡夺公司机会的义务是董事忠实义务的重要内容之一,是公司治理结构中的一条重要规则,但是从各国立法和司法实践中可看出,它并不是绝对的义务模式,董事在某些特定情况下出于正当理由和经过正当程序可以利用公司机会。我国现行公司法体现了这一思想,但是它仍有改进的必要。 It is an important rule in the structure of corporate governance that directors have an obligation not to usurp corporate opportunities. However, judging from the legislative and judicial practice in various countries, it is not an absolute obligatory model. The directors In certain circumstances, corporate opportunities may be exploited for legitimate reasons and due process. The current company law in our country embodies this idea, but it still needs improvement.