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公司治理與內部監督機制之研究-以監察人、獨立董事及審計委員會為中心 = ...

國立高雄大學法律學系碩士班

公司治理與內部監督機制之研究-以監察人、獨立董事及審計委員會為中心 = The Research of The Mechanisms between The Corporate Governance and Interior Supervision——Focus on the Supervisor, the Independent Board and the Audit Committee

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	The Research of The Mechanisms between The Corporate Governance and Interior Supervision——Focus on the Supervisor, the Independent Board and the Audit Committee
作者:	梁雅菁,
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:	2014[民103]
面頁冊數:	144面圖，表 : 30公分;
標題:	審計委員會
標題:	The Audit Committee
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/31838144273929938913
附註:	參考書目：面127-133
附註:	103年12月16日公開
摘要註:	公司治理為近年企業經營及公司法上之焦點，而2007年爆發的力霸集團偽設人頭掏空公司一案更重燃此話題。公司治理之概念由不同的面向觀察，有不同的定義及解釋，就法律面而言，乃著重於企業所有權與經營權的分離，並透過法律規範的制衡設計，監督企業組織活動、健全企業組織運作，以達到保障股東及利害關係人權益之目的。因此，公司治理應包含經營與監督二個層面，其中心議題即為建立一適當與有效之監督機制，促使公司經營者得在其受任範圍內，盡其所能的為公司所有者謀取最大利益。職是之故，探討如何建立一套提昇公司效能、增加公司價值之健全而有效的經營、監督機制，恆屬必要。我國公司法一向採取董事及監察人並立之雙軌制，然證券交易法於2006年1月11日修訂公布後，正式引進獨立董事及審計委員會制度，使公司組織得以單軌制型態存在，此對我國向來之公司組織架構造成不小之衝擊。上述制度於外國雖行之有年，但是否適於我國施行，仍不無討論空間，且審計委員會是否可完全取代監察人制度，亦值探究。本論文由公司治理之角度出發，參酌外國相關立法例，就我國現行有關監察人、獨立董事及審計委員會等制度規定作一彙整，並就其定位、功能及相互間之關係為探討，其中第一章說明研究背景、目的、範圍與方法等：第二章論述公司治理之內涵、目的、發展趨勢及其與公司治理評等間之關係；第三章則介紹公司監督機制之分類、內部監督機制之立法例及董、監事在公司內部監督機制中所扮演之角色；第四章延續以內部監督機制為重心，分別就德國、日本、美國及中國大陸法制規範下之獨立監察人制度與獨立董事制度予以探討；第五章係在我國現行公司法及證券交易法規定下，闡述現行公司內部監督機制運作之現況及難題，並評論監察人、獨立董事、審計委員會等制度彼此間之關係；最後於第六章針對我國公司內部監督機制功能之強化與提升，作一結論與建議。 The Corporate Governance has been the focus for the enterprise operation and the company law in recent years. The outbreak of the Rebar Group’s case that the Wangs used a numbers of borrowed accounts to embezzle funds from the companies in 2007 caused this issue regained a lot of discussions. The concept of corporate governance has many different definitions and explanations from different point of views. From law’s point of view, it emphasize in the separation of enterprise’s ownership and its management. By the regulation of the law, the enterprise’s activities are supervised and the enterprise’s arrangements are integrated well, so the purpose of protecting stockholders’ and stakeholders’ rights and interests is procured. Thus, the corporate governance should include management and supervision, and it centered in building a suitable and efficient mechanism of supervision. It enforces the company managers to try their best to gain the biggest benefits for the company owners within their term of office. So it is essential to discuss how to build a well integrated and efficient mechanism between management and supervision, which can enhance company’s efficiency and increase company’s value.In our country, the company law follows the dual system that the directors and auditors coexist. Since 2006 the Securities and Exchange Law was revised and announced, it introduced the system of the Independent Board and the Audit Committee, and it made the company organization being unitary system. This caused a lot of impact to our country’s company organization has been all the time. Although this system has been practiced for many years in overseas, whether it is suitable to our country or not is still need to be discussed, and whether the system of the Audit Committee can replace the Supervision system completely or not is still need to be conferred. This paper is going to stand the point of view of the corporate governance and refer to the related legislation examples overseas to synthesize the systems of the Supervisor, the Independent Board and the Audit Committee, and further discuss their position, function and the relationship among them. The first chapter will explain the background, purpose, scope and method of this research. The second chapter will discuss the intension, purpose and developing trend of the corporate governance and its relationship between the corporate governance rating. The classification and the legislation example of company supervisory mechanisms and the roles which the board and the supervisor play in the interior supervisory mechanisms will be introduced in chapter three. In chapter four, it will continuously emphasize in the interior supervisory mechanisms and discuss the independent supervision system and the independent board system under law’s regulation in Germany, Japan, The USA and The Mainland of China separately. Chapter five will elaborate the situation and difficulties the company interior supervision mechanisms meet while its practice under the regulation of the company law and the Securities and Exchange Law nowadays, and make a comment on the relationship among the systems of the supervisor, the independent board and the audit committee. In the final, chapter six will make a conclusion and suggestion in the enforcement and promotion of the function of the company interior supervision mechanisms in the future.

公司治理與內部監督機制之研究-以監察人、獨立董事及審計委員會為中心 = The Research of The Mechanisms between The Corporate Governance and Interior Supervision——Focus on the Supervisor, the Independent Board and the Audit Committee
梁, 雅菁

公司治理與內部監督機制之研究-以監察人、獨立董事及審計委員會為中心 = The Research of The Mechanisms between The Corporate Governance and Interior Supervision——Focus on the Supervisor, the Independent Board and the Audit Committee / 梁雅菁撰 - [高雄市] : 撰者, 2014[民103]. - 144面 ; 圖，表 ; 30公分.
參考書目：面127-133103年12月16日公開.
審計委員會The Audit Committee

公司治理與內部監督機制之研究-以監察人、獨立董事及審計委員會為中心 = The Research of The Mechanisms between The Corporate Governance and Interior Supervision——Focus on the Supervisor, the Independent Board and the Audit Committee
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