利益輸送之法律問題－兼論鑑識會計制度之引進

Abstract

上市、上櫃、興櫃及公開發行公司具有資本、營業規模龐大，員工、債權人及股東人數眾多等特質，保障該等公司及股東之議題，與公眾利益息息相關。本文以此等公司為研究客體，比較德國、美國法及我國法中，此類公司與董事或控制股東自我交易過程，與利益輸送有關之忠實義務內涵、商業交易慣例及公平價格之取得與認定。藉此探究現行司法實務對公司董事等內部經營者以非常規交易模式，將公司資產或財物以悖離合理、公平之價格移轉予經營者個人或與其密切相關之人，造成公司損害而圖己利之利益輸送行為，如何認事用法。\n利益輸送案件層出不窮，往往造成公司重大損害，為有效防微杜漸、查緝訴追及究責，本文引介鑑識會計制度，同時剖析我國現行法制下，如何導入運用鑑識會計制度支援公司治理、協助司法訴訟、行政調查及商業鑑價，以期有效防制利益輸送案件。

This thesis researches into how Germany、US and our country law limits self-dealing transactions which arranged by corporate insiders including managers and controlling shareholders. For example, duty of loyalty、anti-non-arm’s transaction、commercial transaction regulation、fair dealing and fair price. Additionally, the thesis also examines recently typical suit cases about corporate insiders extracting wealth from firms by tunneling.\nIn order to prevent and investigate tunneling cases which occur continuously. Forensic accounting may facilitate company governance, assist suit cases, contribute to administrative investigation and wealth valuation. To eliminate the wealth extraction from firms by insiders, and protect the public investors better.