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論內部控制 = Study On Internal Control Sy...

國立高雄大學法律學系碩士班

論內部控制 = Study On Internal Control System—Focus On The Board Of Directors’ Liability : 以董事責任為中心

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Study On Internal Control System—Focus On The Board Of Directors’ Liability
副題名:	以董事責任為中心
作者:	黃國川,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2012[民101]
面頁冊數:	149面圖，表 : 30公分;
標題:	公司治理
標題:	Corporate Governance
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/52322494502962287865
附註:	參考書目：面143-149
其他題名:	以董事責任為中心
摘要註:	本論文研討之內容，鑑於公司組織體之特性，本即與自然人顯著不同，故於建置公司法制時，早已慮及其機關間權限分立運作及監督等問題，藉以充分遂行公司活動，基此，公司治理之觀念於焉產生。按公司治理殆可區分為外部監控與內部監控。前者，惟有於股權分散之公司，市場經濟秩序成熟時，方得充分彰顯其功能；後者因涉及公司基本架構與運作，故以機關之權限分立及監督為主軸，且自公司建置伊始以至永續，均不可須臾或離，其重要性及普遍性可見一斑。再者，內部監控固可粗分為權限分立、內部稽核、內部控制等…..，基於私利之誘惑，經營者是否確實為公司或股東之最大利益經營，即有疑慮，僅委諸權限分立與內部稽核顯有不足，尤以當今大型股份有限公司之開放性、瞬息萬變之商場活動其所衍生之風險更是隨時可見，因而勢必另訂一系列之管理流程制度，以有效、及時知悉公司營運活動內容及財務狀況並其風險等，進而利用此套管理流程之監視，適時檢討公司運作之良窳，而採取必然因應之道，俾緩和或減輕人為私利造成之損害，而內部控制即係針對上開及時監視所設計之一系列管理程序。按內部控制制度既攸關公司業務執行及財務狀況之正確性，此種制度之建構或監督，歸由業務執行權限之董事會負責亦屬必然。設董事應建置或監督而不為之，即有可能負民事責任。而我國證券交易法已於民國91年6月12日制訂內部控制制度，往後內部控制制度已躍升為董事法定義務，責任益趨明確，為此，本文嘗試就內部控制度法制化後董事建構或監督內部控制制度所負責任予以釐清論述。 A corporation is a legal entity that is created under the laws of a state involving in wide range of legal system, such as the setting of the board of directors, supervisors and the shareholders …etc. which is distinct from natural persons. In order to be well-organized the corporation and monitor the performance of those objectives , the concept of “corporate governance” arises as establishing corporation legal system.Corporate governance could be analyzed in two dimensions, the External Monitor System and the Internal Monitor System. The former exercises efficiently only for stockholder’s rights scattered companies in a developed economic market order. The later system is based on the separation of powers which separate divisions check and balance each other’s actions relevant to the structure and relations among each branches. Obviously, the later system is common and essential since the company is built.The Internal Monitor System includes distribution of powers, internal auditing system, internal control system and so on. However, there are still some shortages and omissions to rely on distribution of powers and internal auditing system. This is because that we have no sufficient confidence that the operators would act in the shareholders’ and corporation’s best interests when the conflicts of interest between the corporation and the operators occurs especially in contemporary volatile business environment. Therefore, it is necessary to introduce another procedure, internal control system, to monitor the corporation’s executives and access to financial information efficiently. That system even have ability to overcome some inevitable human errors which the concept of corporation governance can’t resolve. Besides, we could evaluate and improve the problems about the effectiveness of risk management for the purpose of mitigating damages by internal control system. With Securities Exchange Act adopting internal control system, the board of directors, with its legal authority to execute its daily business, begins to be obliged to establish the internal control system. Hence, this thesis intends to analysis the board of directors’ liability regarding establishing and monitoring the internal control system.

論內部控制 = Study On Internal Control System—Focus On The Board Of Directors’ Liability : 以董事責任為中心
黃, 國川

論內部控制 = Study On Internal Control System—Focus On The Board Of Directors’ Liability : 以董事責任為中心 / 黃國川撰 - [高雄市] : 撰者, 2012[民101]. - 149面 ; 圖，表 ; 30公分.
參考書目：面143-149.
公司治理Corporate Governance

論內部控制 = Study On Internal Control System—Focus On The Board Of Directors’ Liability : 以董事責任為中心
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