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論股份有限公司之監督監察制度 = A Study on the Supe...

國立高雄大學法律學系碩士班

論股份有限公司之監督監察制度 = A Study on the Supervision System for the Companies Limited by Shares

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	A Study on the Supervision System for the Companies Limited by Shares
作者:	顏汝羽,
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:	127面圖，表 : 30公分;
標題:	股份有限公司
標題:	Companies Limited by Shares
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/76703233503601439877
附註:	參考書目：面124-127
附註:	104年3月25日公開
摘要註:	公司設立登記後成為一法人，主要目的為營利。股東最關心之事項者，為其投資是否能獲得報酬。公司制度發展至今，衍生出上市上櫃公司、公開發行股票及有價證劵，公司資產之運用不再僅影響小部分股東。其影響層面擴及廣大投資人及證券市場。公司為法人，需由自然人代為法律行為，可能發生董監事等自然人不當運用本身權力，進行圖利自己損及公司之情事，尤有甚者，甚至波及子公司，引起連動的骨牌效應，除影響廣大投資人權益外，對社會經濟安定亦有所損。如何在公司治理下做好對公司之監督及監察，為一重要議題。礙於篇幅有限，集中討論我國最普遍之股份有限公司。公司法上分兩大體系，由董事會之一元單軌制以及董事會及監察人之二元制，本文擬就由股份有限公司的各個部門角度出發，比較外國法治，進行相關文獻的整理與分析，並輔以商業經營的角度，作更一步之釐清，希冀對實務就相關問題之處理上，能有所助益。另就公司法上兩大體系，一元單軌制之獨立董事與審計委員會及二元制董事監察人制度進行比較後，擬改良監察人制度適用我國公司法制，修法強制公開發行公司強制設立會計監察人。 Having registered than become a juridical person, the company is allowed to carry on business. Basically, having invested the company, the shareholders care for earning profits. Nowadays, the development of company system has entered into a new stage, under which the influence not only exists in a little part of shareholders, but also extends to the mass investors and the security markets.As a legal person, it needs natural persons on behalf of the company to carry out the legal activities; hence, the directors misusing their power, making money for themselves and even harming the subsidiaries are possible. In addition, the benefits of mass investors and the social economic stability maybe broken. For the company governance, how to crate a proper supervision system is a task. Due to the limited space, the analysis of this thesis only cites the companies limited by shares for examples.The company law is divided into two systems, one is independent director institution and audit committee of lead ship system, the other is supervisors of dual system. This thesis is going to discuss the various departments of company by way of the comparative method and the viewpoints of business. Consequently, to be of help to deal the complicated practical issues in the future is anticipated.Comparing to these two systems, the independent director and the supervisors, several suggestions are addressed below: first, the Taiwan’s company law should be improved; next, the auditor should be set in a public company. Then the legal system concerning supervisors should be amended

論股份有限公司之監督監察制度 = A Study on the Supervision System for the Companies Limited by Shares
顏, 汝羽

論股份有限公司之監督監察制度 = A Study on the Supervision System for the Companies Limited by Shares / 顏汝羽撰 - [高雄市] : 撰者, 2014[民103]. - 127面 ; 圖，表 ; 30公分.
參考書目：面124-127104年3月25日公開.
股份有限公司Companies Limited by Shares

論股份有限公司之監督監察制度 = A Study on the Supervision System for the Companies Limited by Shares
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