金融機構薪資報酬監理之法制動向與改革措施

金融危機發生後，所引起之金融海嘯波及全球，相關國際組織及各國不斷地檢討原因，以強化金融監理之架構及效果，其內容包括金融監理組織改革、金融穩定措施建立、金融交易過程透明化、投資者保護法制強化等。其中，關於投資者保護法制強化之內涵，避免公司經營不善卻放任公司經營階層繼續領取高額薪資報酬以致公司無法繼續妥善經營，甚至走向解散之弊端；尤以金融機構身負國家金融市場任務與穩定之責任，若無積極管制之道，將會產生監理之重大缺漏，實不可輕忽。據此，借鏡國際組織與先進國家對於公開發行公司及金融機構薪資報酬之監理措施，以強化我國相關法制，為本文研究之重心。

關鍵字

薪資報酬；黃金降落傘；公司治理；金融海嘯；金融監理；金融穩定；金融監理改革法

並列摘要

After the global financial crisis and the financial tsunami, international financial organizations and many countries continued to research and review reasons including the reform of financial supervision organizations, measures to establish financial stability, transparency of financial transactions, investor protection, and improvements to the regulation of legal system to strengthen financial supervision architecture and the effect of its contents. In the connotation of the rule of law to strengthen investor protection and improvements, we have to avoid all employees of the issuer, except the chief executive officer (or any equivalent position) of financial institutions continuing to receive excessive remunerations when crisis happened because financial institutions have the responsibility of maintaining stability in each country’s financial market. In view of the above, the paper draws on remunerations supervision of public companies and financial institutions of international organizations and countries to reinforce supervision effect and re-regulate our financial legal system.

並列關鍵字

Compensation/Remuneration ； Golden Parachutes ； Corporate Governance ； Financial Tsunami ； Financial Supervision ； Financial Stability ； Dodd-Frank Wall Street Reform and Consumer Protection Act