台灣獨立董事制度之探討

我國引進獨立董事至今已有相當長的時間，但近年來企業陸續發生財報不實、内控缺失、掏空公司資産、隱匿關係人交易及公開收購違約等經營和醜聞弊案，使得獨立董事在董事會扮演的角色及功能再度受到關注，其是否能有效發揮監督機制成為大家關注議題。本研究從實務面觀察獨立董事制度施行之現況，以案例背景分析及歸納相關之統計數據，從中了解實務面臨之問題，最後針對獨董之提名與選任、獨董席次比例、獨董獨立性之強化、確認獨董之權利與責任共4個面向提出相關之具體建議，期望對獨立董事之效能充分發揮提供一點貢獻。

關鍵字

獨立董事；公司治理；代理問題；董事會

並列摘要

The independent director mechanism has been implemented for some time, however, whether this mechanism can effectively perform its monitoring functions has become a topic of concern since corporate governance disability events successive occur in recent years. This study uses case analysis and related statistical data to summarize the problems faced by the current independent director mechanism. Finally, this research makes recommendations for 4 aspects of the independent director system, including nomination and elect ion of independent directors, number of board seats for independent directors, independence of independent directors, and differentiate the rights and responsibilities of independent directors. We hope these findings and suggest ions can provide contribution to effectively implement the independent director mechanism.