Corporate Governance in Taiwan: A Survey

台灣公司治理研究之調查

葉銀華(Yin-Hua Yeh) ； 周欣宜(Hsin-I Chou)

《經濟論文叢刊》 44卷1期 (2016/03) Pp. 127-184

https://doi.org/10.6277/TER.2016.441.4

摘要

在1997年亞洲金融風暴後，亞洲經濟體開始專注在公司治理法規的改革；而在台灣，2002年以後政府亦頒布一系列的公司治理改革的措施, 藉以提高治理品質。本文首先回顧亞洲公司治理的研究,包含：股權結構、內部和外部機制以及幾個特定議題，並依此為基礎，延伸到分析台灣公司治理的架構與相關研究。本文旨在瞭解台灣公司治理環境、法規改革與目前研究成果，並且提出未來研究議題，作為讀者參考。

關鍵字

公司治理 ； 股權結構 ； 內部治理機制 ； 外部治理機制

並列摘要

Asian economies began focusing on corporate governance regulation reform following the Asian financial crisis of 1997-98. After 2002, Taiwan’s government promulgated a series of corporate governance reforms to enhance the quality of governance. In this paper, we first review the regional context of Asian corporate governance issues, namely ownership structure, internal and external mechanisms and several other specific topics. This is then extended to the Taiwanese corporate governance framework. This survey not only seeks to understand the implementation of corporate governance regulations and innovation in Taiwan; it also serves as a reference point for future studies into this and related issues.

並列關鍵字

corporate governance ； ownership ； internal and external mechanisms

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