| dc.contributor | 法律系 | |
| dc.creator (作者) | 朱德芳 | |
| dc.date (日期) | 2017-01 | |
| dc.date.accessioned | 31-Jul-2025 15:48:24 (UTC+8) | - |
| dc.date.available | 31-Jul-2025 15:48:24 (UTC+8) | - |
| dc.date.issued (上傳時間) | 31-Jul-2025 15:48:24 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/158197 | - |
| dc.description.abstract (摘要) | 審計委員會制度自 2007年實施至今已有6年，自2010年強制實施資本額500億元以上的公司設置，金管會並於 2013年11月預告將進一步擴大獨立董事與審計委員會制度的適用範圍，設置審計委員會公司家數日增，愈來愈重要。本研究期透過進行美國、新加坡、香港等三個國家的比較法分析，與我國相關規範進行規範面的分析研究，從審計委員會的定位、職權範圍、行使職權方式、組成與資格，以及強化審計委員會運作方式等面向進行討論。同時透過對上市櫃公司審計委員會之獨立董事進行訪談，了解實務運作情況與規範與實際上的落差，並提出建議。在金管會已經確上市櫃公司將以單軌制取代現行的單軌與雙軌並行制，此一結合理論與實證以及比較法的研究，應可對我國健行審計委員會相關法規將有一定幫助。 | |
| dc.description.abstract (摘要) | Although modeling after other Anglo-American jurisdictions, the audit committees mechanism in Taiwan has its own characteristics. Since its adoption in the 2007 Amendment of the Taiwan Securities Exchange Act, the FSA has expanded the application of the audit committee. This project aims to analyze the audit committees and mainly focus on the following key issues: the role and function of the audit committee, the scope of its authority, the composition and the qualification of its members, the methods of strength of the operation of audit committee. In addition to the comparative legal study (the U.S., Singapore and Hong Kong), author plan to interview with the members of the audit committees in Taiwan listed corporation in order to understand the gap between the law on the book and the law in action, and provide suggestions for perfecting the audit committee in Taiwan. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST103-2410-H004-041-MY2, 103.08-105.07 | |
| dc.title (題名) | 審計委員會制度的再檢視 | |
| dc.title (題名) | The Audit Committee and Supervisors: Analysis and Comment | |
| dc.type (資料類型) | report | |
