我國公開發行公司傳統上內部監察體制採監察人制度,但因我國公開發行公司股權結構偏向經營所有合一,且又因我國監察人之獨立性與專業性的不足,使監察人無法充分發揮其所被賦予的功能,而此種批評由來已久,為解決此詬病,我國證券交易法於2006年引進獨立董事組成審計委員會以取代監察人的功能,然此立法是否完全解決我國內部監控之問題?原本預期審計委員會所欲發揮的功能是否完全發揮抑或是帶來更多的問題? 本論文先嘗試指出該立法的問題,並將監察人與審計委員會作全面性的檢討,再輔以把公司法上的監察人及證券交易法上的審計委員會各自的優缺點及其核心問題並陳,使問題點更加可輕易理解。本論文各章研究範圍及概述如下: 第一章為「緒論」為本論文之研究動機與目的、研究範圍與方法及研究架構。第二章為「公司治理之概論」,旨在就公司治理之概念、指導原則及其分類做介紹。第三章為「內部監控制度之比較法研析」,由於我國獨立董事及審計委員會係參考美國法制,故以介紹美國法為本章重點。第四章為「我國公司內部監控之課題-以監察人及審計委員會為中心」,本章闡述我國公司內部監控目前所面臨之問題,並提出解決方法及建議以供參考。第五章為「結論」,本章為一綜合性之總結。 關鍵詞: 監察人、獨立董事、審計委員會、內部監控
In Taiwan, the internal control mechanism of a Public Company was the two-tier board system before. But the supervisors system had been criticized for its invalid function. The main reason for the failure of internal control is due to the lack of supervisors’ independence and expertise. And that is also because the election of supervisor must be supported by the directors who are the controlling shareholders. In 2006, to improve corporate governance, the government introduced the independent directors and audit committee systems, and thus amended the Stock Exchange Act. A new corporate governance system dramatically reformed in Taiwan. However, are the internal control problems resolved? Does this amendment work in Taiwan? In this thesis, the author pointed out the questions of internal control models and reviewed the issues of Supervisors system and audit committee system. And the author also studied the issues of two systems. The following are the research scope and content of each chapter: Chapter 1 entitled “Introduction”, which describes the research motivation, purpose, scope, methods and framework of the thesis. Chapter 2 entitled “Overview of Corporate Governance”, which introduces the scope, the principle and the classification of corporate governance. Chapter 3 entitled “The study of foreign internal control system in law ”, because the audit committee system was introduced from American law, so this chapter focus on American law. Chapter 4 entitled “The issues of internal control mechanism of corporations- focusing on supervisors system and audit committee system”, which point out the problems in Taiwan, meanwhile suggestions of how to improve the system of internal corporate governance are offered. Chapter 5 entitled “Conclusion”, which combines all the results of the thesis and makes a clear conclusion. Keywords:Supervisors System, Two-tier Board System, Audit Committee System, Internal Control Mechanism.