在德拉瓦州受託義務體系中，強化審查標準、整體公平標準及經營判 斷法則為其中之審查規則，而與注意義務、忠實義務等行為規則相對應。 在彼邦案例法的發展下，強化審查標準之核心概念逐漸明朗’而被形塑為 董事行為動機與手段之二階段審查，要求董事必須證明其行為出於恰當且 不自私之動機，且其行為就所擬達到之目的而言，具有合理性。 於德拉瓦州案例法下，強化審查標準目前係應用於董事採行防禦措施 (t/noca/)、出售公司或控制權（i?ev/o»)、採f了父易保護措施（<9mm’care) 及妨礙股東投票等行為（別《油w)之審查上。其中關於公司威脅之防禦’ 除了敵意併購外，近年來並擴及於公司資產危害以及避險基金行動主義的 防禦上。 在介紹德拉瓦州強化審查標準概念發展之餘，本文並以開發金敵意f 購金鼎證及遨睿公開收購國巨兩案為例，試就強化審查標準之應用’進行 案例分析與研究，發現強化審查標準的應用，將有助於我國受託義務體系 之發展，並可提供法院介人審查董事決策之適當切入點。在認知下’本文 進一步探討引人強化審查標準於我國受託義務發展的意義，以及因此所需 之配套措施，以為我國受託義務理論體系後續發展之參考。

Under Delaware's fiduciary law, enhanced scrutiny, business judgment rule and entire fairness are the standards of review, in parallel to the standard of conduct such as duty of care and loyalty. With the development of Delaware case law, the core concept of enhanced scrutiny is clarified to be the scrutiny that requires the directors to show that their motivations were proper and not selfish, and their actions were reasonable in relation to their legitimate objective. In Delaware case law, enhanced scrutiny is applied to the review of defensive measures {Unocal), sale of company or control {Revlon), deal protective measures {Omnicare) and shareholder disenfranchisement {Blasius). In respect to the defense against threats to the company, the application of enhanced scmtiny extends beyond the context of hostile takeover to the acts protecting company assets and against hedge fond activism. In addition to describing the development of enhanced scrutiny in the Delaware case law, this article further applies enhanced scrutiny, as case studies, to two controversial events in Taiwan, i.e. hostile takeover of Taiwan International Securities Group by China Development Financial Holding and Orion Investment Co/s Tender Offer to Yageo Coip. This article argues that the application of enhanced scratiny is helpful to the development of Taiwan fiduciary law and sets up the proper the angle for the court to police directors5 business decisions. Based on this belief, this article further analyzes the meaning of introducing the concept of enhanced scratiny into our fiduciary law and the required complementary measures for doing so, poised to serve as the reference for further development of Taiwan fiduciary law.