公司治理與企業倫理--以博達及力霸案為例

CORPORATE GOVERNANCE AND BUSINESS ETHICS IN PROCOMP INFORMATICS LTD AND THE REBAR GROUP

陳婉玲(Wan-Lin Chen)

指導教授 ： 李弘暉

元智大學/管理學院/管理研究所/碩士(2008年)

摘要

自1998年起，台灣開始傳出多起上市公司及集團企業財務危機事件，至今仍陸續引爆。其原因大都導因於董監事職能不彰及企業倫理的問題。因此，本研究以博達及力霸案為研究標的，針對公司治理因素，分析其董事會功能角色、結構與發生企業弊案之關聯性。其目的乃是找出引發公司治理問題缺失之共通性，以探討公司治理與企業倫理的關聯。而研究結果發現並歸納出下列三點結論：
壹、依照公司治理原則，依法揭露相關治理資訊的公司，未必成為公司治理良好之公司。
貳、缺乏獨立性及董事會結構不健全之公司，公司治理失效的可能性增高。
參、引發治理弊端的公司，多導因於企業倫理的問題。
最後，本研究透過研究結論之觀點，提出有關公司治理與企業倫理建構之建議，俾期望能對企業（尤其是集團企業）的管理實務有所助益，並希望能提供給後續研究者參考之。

關鍵字

公司治理 ； 企業倫理 ； 董事會

並列摘要

Since 1998, the financial crises in several companies and group enterprise have been rumored in Taiwan. Up to now, these situations are still continuously detonation. Due to the business ethics and the inoperative functioned on the directors and supervisors bring about these kinds of problem.
Therefore, these studies were pointed out the factors of corporate governance, analysis of the relationship with the functions, roles, organizations and the corruption of the board of directors in the Procomp Informatics Ltd. and the Rebar Group. The common problems in corporate governance were found out. The relationship between the corporate governance and business ethics factors were also explored in this thesis. The studies results have shown three conclusions, as below.
1. According to the management of principle for the companies, the related information of
company operating status must be unmasked base on the law, the company with better
operating controlling may not be a good company.
2. It might be increased the companies with the fail in managements which are without
independent running and the poor organization of the board of directors.
3. The company with the irregularity is due to that it without business ethics.
Finally, these studies announce that the company manages and suggest that the enterprise ethics constructs. Hope that this thesis will be able to offer good methods of pragmatic management in the enterprises (particularly in group enterprise) and provide for other researcher to refer.

並列關鍵字

Corporate Govemance ； Business Ethics ； Board of directors

參考文獻

9.李維哲(2007)，公司治理實施對組織內部控制關聯性之研究-以銀行業為例，元智大學管

32.孫震(2007.8.1)，股東利益與企業社會責任，經濟日報

35.財團法人中華民國會計研究發展基金會發行，審計準則公報。

38.許士軍(1999)，「新管理典範下的企業倫理」，《通識教育季刊》，第六卷，第三期，

42.黃銘傑(2000)，公司監控與監察人制度改革論-超越獨立董事之迷思，台大法學論叢，第