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  • 學位論文

公司資訊治理

Corporate Information Governance

指導教授 : 曾宛如

摘要


自1997年亞洲金融風暴以及美國於2001年至2002年間發生安隆(Enron)等企業舞弊案件後,世界各國逐漸思考公司治理的重要性,亦即如何透過法律的制衡管控設計,有效地監督公司的組織活動,防止經營者違法濫權並兼顧股東與其他利害關係人之權益。其中,提昇公司資訊之揭露與透明程度,使所有利害關係人均能即時、正確的取得公司資訊,亦屬核心課題。 然而,現行公司法第210條有關公司資訊之查閱與抄錄,將主體限縮至股東或公司債權人,並須具備利害關係方可申請,其客體亦限於公司章程、歷屆股東會議事錄、財務報表、股東名簿以及公司債存根簿,並未包含其他足以表彰公司當前經營狀況或有關關係企業財務、業務經營之資訊,縱使股東或公司債權人取得該等資訊,亦無法從中還原公司的營運決策或公司經營的真相。但參諸外國立法例,不難發現,股東名簿甚至是公司其他資訊實應具有一定之公開透明程度,唯有讓利害關係人能取得即時、正確的公司資訊,始能保障其權益,並可藉由資訊的流通,嚇阻經營者不為不法行為或及早發現該等舞弊情事。 其次,公司登記制度亦屬資訊揭露機制之一環,惟現行主管機關無法即時更新或更正登記資訊,現實上也存在取得公司資訊的其他管道時,不僅須重新檢討公司登記制度之功能,亦須釐清登記主管機關於公司資訊治理中所扮演之角色。 最後,於前開論述基礎上,檢視我國公司資訊權之相關規範,提出可能的修法建議與方向,以供卓參。

並列摘要


Since the Asian Financial Crisis in 1997 and the surge of corporate scandals in the U.S. between 2001 and 2002, such as the collapse of Enron, have led to a renewed interest in corporate governance internationally, namely how does company law deals with mismanagement and balances the interests of stakeholders in a company by adopting a range of mechanisms that can be described as a system of checks and balances. Improving transparency and disclosure are key steps to corporate governance as they can provide stakeholders with timely and accurate disclosure on all material matters of a company. According to Article 210 of Taiwan Company Act, any shareholder and any creditor of a company may request at any time, by submitting evidentiary document(s) to show his/her interests involved and indicating the scope of interested matters, an access to inspect and to make copies of the Articles of Incorporation, the minutes of every meeting of the shareholders, the financial statements, the shareholders roster and the counterfoil of corporate bonds issued by the company. However, the scope of a company’s books and records that can be inspected and copied does not include the original date of the accounting books and records or financial and business conditions of an affiliated enterprise, which indicate the results of operations and the financial position of a company. Refer to the U.S. legislative experience, Companies Act 2006 and Hong Kong Companies Ordinance, we can find out that the shareholders roster and other corporate books and records should be transparent at a minimum level. Greater transparency in corporate books and records can give stakeholders the necessary knowledge to exercise their rights and protect their interests. What’s more, it can defer the directors or mangers of a company from wrongdoings. In addition, company registration is a key part of information disclosure regime. Whereas, the competent authority in Taiwan have no right to update or rectify the company registration records or documents, and there are still other ways to access corporate information, we need to rethink the function of company registration and to clarify the role that the competent authority should play in corporate information governance. Finally, this thesis will review the current legal mechanism of the corporate information right under Taiwan Company Act, and propose amendments base on the cases and theories discussing in previous chapters.

參考文獻


最高法院91年度台非字第312號刑事判決。
最高行政法院100年判字第1547號判決。
最高行政法院102年判字第16號判決。
最高行政法院103年判字第256號判決。
最高法院103年台上字第364號民事判決。

延伸閱讀


  • (2002)。資訊管理財團法人國際合作發展基金會年報(),72-73。https://www.airitilibrary.com/Article/Detail?DocID=P20201102003-200203-202011270007-202011270007-72-73
  • (2006)。資訊管理財團法人國際合作發展基金會年報(),61-61。https://www.airitilibrary.com/Article/Detail?DocID=P20201102003-200603-202011240016-202011240016-61-61
  • (2004)。資訊管理財團法人國際合作發展基金會年報(),103-103。https://www.airitilibrary.com/Article/Detail?DocID=P20201102003-200403-202011260016-202011260016-103-103
  • 陸芊螢、陳莛之(2014)。Institutional Ownership, Corporate Governance and Information Transparency華人前瞻研究10(2),1-17。https://www.airitilibrary.com/Article/Detail?DocID=18715309-201411-201501070036-201501070036-1-17
  • Wang, J., Wang, H. D., & Lin, T. Y. (2022). Corporate Governance, Corporate Social Responsibility, and Information Asymmetry. 管理學報, 39(1), 37-63. https://doi.org/10.6504%2fJMBR.202203_39(1).0002

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