| dc.contributor | 法學院 | |
| dc.creator (作者) | 陳盈如 | |
| dc.creator (作者) | Chen, Ying-Ju | |
| dc.date (日期) | 2026-03 | |
| dc.date.accessioned | 14-Jul-2026 09:18:01 (UTC+8) | - |
| dc.date.available | 14-Jul-2026 09:18:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Jul-2026 09:18:01 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=183279 | - |
| dc.description.abstract (摘要) | 在公司治理的討論中，股東利益至上與利害關係人主義之爭辯長期存在，傳統上以創造股東財務價值為主要目標。然而，這種模式日益與其他利害關係人利益發生衝突，尤其是勞工權益、供應鏈、環境保護及社會責任等。本文希望藉由重塑公司治理結構，提出利害關係人治理不僅是一個理論，而是一個可行模式。首先，對於公司目的的理解不應僅限於股東的財務利益最大化，企業的目標確實是追求獲利，但關鍵在於利潤應來自於解決問題，而非製造問題。企業的營利模式應建立在為人類與環境提供解決方案的基礎上，促進整體利益。其次，參與治理機制應該更加包容與多元，不僅限於股東和董事會，而是應該給予各方利害關係人充分的發言權與參與機會，這不僅增進透明度，還能提高治理的合法性與妥適性。最後，問責機制在利害關係人治理模式中尤為重要，不僅依賴財務績效的衡量，還需要納入社會責任、環境保護等非財務指標，確保企業的決策能促進永續發展。因此，利害關係人治理模式並非僅是理論上的探討，它是現實中可行的公司治理模式，確保企業在追求經濟效益的同時，也能夠有效促進社會與環境的永續。這樣的模式能夠使公司不僅僅是股東獲利工具，而是能為所有利害關係人創造價值，實現真正永續發展。 | |
| dc.description.abstract (摘要) | In corporate governance discussions, the debate between shareholder primacy and stakeholder theory has persisted for a long period of time. Traditionally, corporate success has been defined primarily by the creation of financial value for shareholders. However, this approach increasingly conflicts with the interests of other stakeholders, particularly in areas such as labor rights, supply chains, environmental protection, and social responsibility. This paper aims to reshape corporate governance structures by demonstrating that stakeholder governance is not merely a theoretical concept but a viable model in practice. First, the understanding of corporate purpose should not be limited to maximizing shareholders' financial gains. While profit-seeking remains a fundamental objective, profits should come from solving problems rather than creating them. As long as a company's business model is built on providing solutions for people and the environment, its goals can contribute to overall well-being. Second, governance participation mechanisms should be more inclusive and diverse, extending beyond just shareholders and the board of directors. Stakeholders should be granted a meaningful voice and the opportunity to participate in decision-making processes. This not only enhances transparency but also improves the legitimacy and effectiveness of corporate governance. Finally, this paper emphasizes that accountability mechanisms are particularly crucial in a stakeholder governance model. Corporate performance should not be evaluated solely based on financial metrics but should also incorporate non-financial indicators, such as social responsibility and environmental impact, ensuring that corporate decisions contribute to long-term sustainability. | |
| dc.format.extent | 130 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 臺北大學法學論叢, No.137, pp.67-155 | |
| dc.subject (關鍵詞) | 股東利益至上主義; 利害關係人主義; 利害關係人治理; 股東財富最大化; 問責機制; 公司目的; 永續發展; 環境; 社會與公司治理 | |
| dc.subject (關鍵詞) | Shareholder primacy; Stakeholderism; Stakeholder governance; Shareholder wealth maximization; Accountability; Corporate purpose; Sustainability; Environment; Environmental, social, and governance; ESG | |
| dc.title (題名) | 股東利益至上與利害關係人主義之辯：重塑公司治理之探索 | |
| dc.title (題名) | The Debate between Shareholder Primacy and Stakeholderism Theory: An Exploration of Reshaping Corporate Governance | |
| dc.type (資料類型) | article | |
