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Business integrity v. business efficiency: the corporate opportunity doctrine in China

Fang Ma (School of Law, University of Portsmouth, Portsmouth, United Kingdom)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 31 December 2015




The purpose of this paper is to assess the application of the nascent corporate opportunity doctrine in China by comparison with its well-established English counterpart; in particular, it evaluates whether the fine balance between business integrity and business efficiency has been struck.


It is argued that the scope of application of the corporate opportunity doctrine in China should be extended, and the rules on the burden of proof should be amended. Moreover, a stricter approach should be adopted by the Chinese judiciary for the purpose of protecting the company’s interests and enhancing business integrity.

Research limitations/implications

This paper mainly focuses on the corporate opportunity doctrine. It does not discuss other duties of directors in detail.

Practical implications

It is useful for directors in balancing business integrity and business efficiency.


It is an original piece of work which assesses the corporate opportunity doctrine by making comparison with English law.



Ma, F. (2015), "Business integrity v. business efficiency: the corporate opportunity doctrine in China", Journal of Financial Crime, Vol. 23 No. 1, pp. 201-215.



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