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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/60890

    Title: 我國公司監理架構之修改芻議---以比較法為參考
    Authors: 于寧欣;Yu,Ning-hsin
    Contributors: 產業經濟研究所
    Keywords: 公司監理;監察人;獨立董事;監察人會;Corporation Governance;Supervisors system;Independent Directors system
    Date: 2013-07-25
    Issue Date: 2013-08-22 12:05:53 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 公司治理的議題近幾年來方興未艾,特別是在國內外大型公司弊案接連爆發之際,比如著名的恩隆案、世界通訊案等,甚或是國內的博達案、遠東航空案等,無不引起各界關注,隨著企業與大眾的生活越趨息息相關,企業治理即更該被注重,我國於2006年將獨立董事制度明文化於證券交易法典中,期待該新制度能破解監察人制度所無法突破之盲點,並跟上國際單軌制公司治理架構之潮流,但法治之移植仍有所限制,獨立董事制度雖能使國外投資者了解公司治理方式,利於評估及吸引外資,但仍有實行成本過高、相關人才不足、訴訟實務上定位不明確等疑慮;而原有之監察人制度,雖相較之下成本較低,且施行已久,但卻有缺乏獨立性、人數及效率不足、資訊取得未能完善等問題。除了以修法的方式,消極解決此現行法制的所產生的缺陷外,另亦應參酌國外相關法制,進一步針對我國現有之情形作積極之修法,引導公司治理發展向上提升。
    The issue of corporation governance has been a heated discussion, especially after successive outbreaks of the cheating cases in financial circles. Since the relation between public and finance is getting closer, it is important to make some changes.
    In order to strengthen corporation governance and to be in line with the international conventions, Taiwan transplanted Independent Directors system into the Securities and Exchange Act in 2006 in the hope of solving the problem that previous adopted Supervisors system could not solve. But there still have some problems with the Independent Directors system, such as the cost of practices is not affordable for some enterprises, the qualified persons are insufficient
    the previous Supervisors system lacks independence and efficiency. Except for amending the current laws to correct defects, we should refer to foreign laws and bring up some constructive advices to enhance our country’s corporation governance and promote economic development as a whole.
    The U.S. corporation governance adopts one-tier system which cannot introduce another supervise system to provide impartial and objective advice. Also there are many companies controlled by managers instead of directors, the employment of independent directors can decrease the cost of agency, which brought by the controlling managers, and the functional committees can provide complete plans on important issues, such as auditing, remuneration and nomination. These help improving the corporate governance of large companies.
    Japan used to adopt Supervisors system for their corporation governance, however, during the U.S. military occupation, Japan transplanted the Independent Directors system into their corporation governance in order to attract foreign investment. However, Japanese companies prefer Supervisors system to Independent Directors system. Therefore, Japanese government decided to strengthen the Supervisors system by stipulating supervisor’s council and outside supervisors in her Company Act and restructuring the independent directors and functional committees.
    Japanese corporation governance is similar to ours, her transplant of Independent Directors system is earlier than us, makes Japan corporation governance valuable for us to refer to.
    This article first examined the defects of the present legal system of corporation governance in our country, then described the US and Japan corporation governance regulations in their company Acts. The author suggested the coexistence of Independent Directors system and Supervisors system is necessary for efficient corporation governance only if we can amend our company regulations to allocate their functions and roles properly.
    Appears in Collections:[產業經濟研究所] 博碩士論文

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