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題名 論證券交易法引進獨立董事對我國公司治理法制之衝擊 其他題名 The Independent Director Model Adopted by the Revisions to the Securities & Exchange Act ---The Impacts on Corporate Governance System 作者 方嘉麟 貢獻者 政治大學法律系
行政院國家科學委員會關鍵詞 法律;證券交易法;獨立董事;公司治理法制 日期 2006 上傳時間 26-Nov-2012 09:33:14 (UTC+8) 摘要 民國九十四年十二月二十日立法院三讀通過了證交法部分修正草案，正式將「獨立董事」及「審計委員會」制度引入我國法制之中，增訂十四條之二至十四條之五。證交法此次修正實對我國公司法制在理論面與實務面均產生重大衝擊。諸如在未釐清獨立董事及審計委員會與我國既有監察人的角色功能前，應如何準用監察人之規定？獨立董事與我國公司法治下固有的「董事」概念有無不同？如有不同，其各自的角色功能為何？新制對我國基本權力結構與企業經營模式會產生如何之影響？此外，在民國九十四年底證交法修正前，我國實際上已有採納新制(獨立董事及審計委員會)者，惟因選舉制度及其他因素，運作層面迭有困擾。新制授權主管機關強制公司設置獨立董事及審計委員會，則實務運作之問題將如何解決？在在都將對我國既有之公司治理法制產生莫大之影響。本計畫係透過分析新修正通過證券交易法關於獨立董事及審計委員會之規定，並在我國既有的公司治理模式下，分析新法施行後對實務運作所造成之衝擊或困難，並試行提出解決調和之道，以作為未來行政及司法機關於執行時之參考。藉由本計畫，第一，希望能釐清證交法有關新制之規範意涵，例如證交法第十四條之四所定如何準用監察人規定。第二，能將新制與我國公司法固有法制融合或將衝擊降低，以及最後，針對不同法系間治理制度及我國實務情況，逐一檢視分析並提出建議。
The most recent revisions of the Securities & Exchange Act have given rise to a growing concern over the conflicts that exist between two corporate governance systems. One is the so-call Anglo-American model, which stressed mechanisms such as independent directors, audit committees, and markets for corporate control. The other is widely known as the Japanese and German system, with cross-shareholdings, long term commitments by interested parties and centralized management. In recent years, growing researches on corporate governance have been developing, yet with conflicting results as to which system is more efficient. The Company law in Taiwan generally follows the Japanese and German model, which can be represented by a powerful board and weakened (relatively speaking) internal control mechanism. The Securities & Exchange Act, however, adopts the basic structure of Anglo-American system. The inter-system conflicts become more severe due to the most recent revisions to the Securities & Exchange Act. Most listed companies, in the long term, will be required to have at least two (or one-fifth of the board members) independent directors and an audit committee which comprises solely independent directors. The purposes of this research thus include the following: 1. exploring overlapping areas regarding duties performed by auditors under the Company Law on one hand, and independent directors and/or audit committees on the other hand, 2. analyzing the hierarchy structure of directors, managing directors and independent directors, 3. the allocation of power among board, audit committees, and managing directors" meetings, 4. assessing the impact resulting from the revisions on power structures of companies as will as dealings between affiliated companies, and 5. measuring the market effects brought by the implementation of such revisions.關聯 基礎研究
學術補助
研究期間:9508~ 9607
研究經費:520仟元資料類型 report dc.contributor 政治大學法律系 en_US dc.contributor 行政院國家科學委員會 en_US dc.creator (作者) 方嘉麟 zh_TW dc.date (日期) 2006 en_US dc.date.accessioned 26-Nov-2012 09:33:14 (UTC+8) - dc.date.available 26-Nov-2012 09:33:14 (UTC+8) - dc.date.issued (上傳時間) 26-Nov-2012 09:33:14 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/55799 - dc.description.abstract (摘要) 民國九十四年十二月二十日立法院三讀通過了證交法部分修正草案，正式將「獨立董事」及「審計委員會」制度引入我國法制之中，增訂十四條之二至十四條之五。證交法此次修正實對我國公司法制在理論面與實務面均產生重大衝擊。諸如在未釐清獨立董事及審計委員會與我國既有監察人的角色功能前，應如何準用監察人之規定？獨立董事與我國公司法治下固有的「董事」概念有無不同？如有不同，其各自的角色功能為何？新制對我國基本權力結構與企業經營模式會產生如何之影響？此外，在民國九十四年底證交法修正前，我國實際上已有採納新制(獨立董事及審計委員會)者，惟因選舉制度及其他因素，運作層面迭有困擾。新制授權主管機關強制公司設置獨立董事及審計委員會，則實務運作之問題將如何解決？在在都將對我國既有之公司治理法制產生莫大之影響。本計畫係透過分析新修正通過證券交易法關於獨立董事及審計委員會之規定，並在我國既有的公司治理模式下，分析新法施行後對實務運作所造成之衝擊或困難，並試行提出解決調和之道，以作為未來行政及司法機關於執行時之參考。藉由本計畫，第一，希望能釐清證交法有關新制之規範意涵，例如證交法第十四條之四所定如何準用監察人規定。第二，能將新制與我國公司法固有法制融合或將衝擊降低，以及最後，針對不同法系間治理制度及我國實務情況，逐一檢視分析並提出建議。 en_US dc.description.abstract (摘要) The most recent revisions of the Securities & Exchange Act have given rise to a growing concern over the conflicts that exist between two corporate governance systems. One is the so-call Anglo-American model, which stressed mechanisms such as independent directors, audit committees, and markets for corporate control. The other is widely known as the Japanese and German system, with cross-shareholdings, long term commitments by interested parties and centralized management. In recent years, growing researches on corporate governance have been developing, yet with conflicting results as to which system is more efficient. The Company law in Taiwan generally follows the Japanese and German model, which can be represented by a powerful board and weakened (relatively speaking) internal control mechanism. The Securities & Exchange Act, however, adopts the basic structure of Anglo-American system. The inter-system conflicts become more severe due to the most recent revisions to the Securities & Exchange Act. Most listed companies, in the long term, will be required to have at least two (or one-fifth of the board members) independent directors and an audit committee which comprises solely independent directors. The purposes of this research thus include the following: 1. exploring overlapping areas regarding duties performed by auditors under the Company Law on one hand, and independent directors and/or audit committees on the other hand, 2. analyzing the hierarchy structure of directors, managing directors and independent directors, 3. the allocation of power among board, audit committees, and managing directors" meetings, 4. assessing the impact resulting from the revisions on power structures of companies as will as dealings between affiliated companies, and 5. measuring the market effects brought by the implementation of such revisions. en_US dc.language.iso en_US - dc.relation (關聯) 基礎研究 en_US dc.relation (關聯) 學術補助 en_US dc.relation (關聯) 研究期間:9508~ 9607 en_US dc.relation (關聯) 研究經費:520仟元 en_US dc.subject (關鍵詞) 法律;證券交易法;獨立董事;公司治理法制 en_US dc.title (題名) 論證券交易法引進獨立董事對我國公司治理法制之衝擊 zh_TW dc.title.alternative (其他題名) The Independent Director Model Adopted by the Revisions to the Securities & Exchange Act ---The Impacts on Corporate Governance System en_US dc.type (資料類型) report en
