Forrest Gump’s momma was a wise old bird.

‘Stupid is as stupid does’, she said, and if the mean-spirited characters in Jay Roach’s English language remake of the 1999 French comedy, Le Diner De Cons, had only taken note, they would realise that the eccentrics they cruelly refer to as ‘idiots’ are anything but.

Indeed, these uniquely gifted individuals are sweet, sincere and kind, conducting themselves with impeccable manners in the face of insults and rabble-rousing from high-flying businessmen who mistake an expensive suit and a corner office for good breeding.

The corporate clowns are the real idiots here, and of course given the film’s simplistic morality, they get their just desserts.

Sadly, Dinner For Schmucks isn’t a bountiful feast of rip-roaring laughs.

The plot relies on a series of clumsy set pieces to drive it towards its inevitable reversal of fortunes.

Tim Conrad (Paul Rudd) is an ambitious analyst at Fender Financial, who is desperate to escape the sixth floor with his assistant Susana (Kristen Schaal) and ascend to the dizzy heights of the executive offices on the seventh floor.

He seizes his chance during a meeting with owner Lance Fender (Bruce Greenwood), revealing that he has wooed Swiss businessman Mueller (David Walliams) as a potential new client.

Fender is impressed and he invites Tim to his monthly top-secret dinner where everyone brings along a very special companion.

‘You invite idiots to dinner and make fun of them?’ asks Tim incredulously.

By chance, Tim runs into Internal Revenue Service (IRS) employee Barry Speck (Steve Carell), who creates what he refers to as mouse-terpieces: miniature, hand-made panoramas featuring costumed, dead rodents in romantic poses.

Tim feels certain that he has found the biggest idiot of them all.

He invites Barry to the dinner and the new acquaintance inadvertently wrecks the analyst’s relationship with girlfriend Julie (Stephanie Szostak), aided by stalker Darla (Lucy Punch), IRS boss Therman Murch (Zach Galifianakis) and narcissistic artist Kieran Vollard (Jemaine Clement).

Dinner For Schmucks is a series of lame jokes without punchlines that would be completely tiresome were it not for Carell’s winning performance.

He plays Barry as a thoroughly decent human being, who takes people at their word and doesn’t think twice about humiliating himself for Tim ‘because that’s what friends do’.

His mouse-terpieces are oddly charming, especially the scene involving The Earl Of Sandwich and Sir Francis Bacon.

‘Without them, there would be no BLT,’ smiles the artist.

Rudd has a largely reactive role, digging himself a deep hole with Julie and salvaging the relationship by following Barry’s excellent advice.

Clement has fun with a non-descript supporting role and Punch’s grotesque harpy belongs in another film entirely.

The final showdown between Carell and Galifianakis is plain ridiculous, just as Mama Gump foretold.

• Release Date: Friday 3 September 2010
• Certificate: 12A
• Runtime: 114mins