我國營建業公司治理

A STUDY ON THE CORPORATE GOVERNANCE OF CONSTRUCTION INDUSTRY IN TAIWAN

吳英亮(Ying-Liang Wu) ； 李建中(Chein-Chung Li)

《營建管理季刊》 103期 (2016/03) Pp. 13-31

https://doi.org/10.6505/CMJ-2016-103-13-19

摘要

本文研究目的在探討以下三項議題包括：(1)在推動公司治理上國內營建業是否已經跟上其他產業的腳步?(2)探討目前營建業界實施公司治理的運作情形；(3)營建業的特性是否需有不同於其他產業的公司治理思維?公司治理屬跨領域的學門，不同領域的學者分別自法律、經濟、財務、會計、政治、社會等學科的觀點來研究，本研究採行法律學的研究方法，先從應然面的公司治理理論基礎及法制規範分析，再從實然面來探討國內營建業公司治理實務，首先分析包括牽涉公司治理的司法訴訟案件，其次，由國內上市共46家營建公司的財報與年報中取得並進行分析股權結構以及治理結構，同時就營建業推動公司治理的實況檢視與成效檢討，最後提出本研究的結論與建議。

關鍵字

公司治理 ； 代理理論 ； 治理結構 ； 揭露與透明度

並列摘要

The purpose of this article is to explore three issues：(1) Does the execution on corporate governance undertaken by the construction industry keep pace with other industries? (2) To explore the enforcement condition on corporate governance in the construction industry. (3) Is needed a different thinking on corporate governance associated with the characteristic of the construction industry? Corporate governance is an interdisciplinary subject. Scholars from different fields try to explore this issue by the different angles on law, economics, finance, accounting, politics and sociology. In this article, the author studies the subject from legal viewpoint. It starts with obligatory aspect to analyze the theoretical basis and legal framework on corporate governance. Empirical research on corporate governance in domestic construction industry is made in the next. It includes several lawsuits involved in corporate governance. Then, ownership structure and governance structure are explored through their annual reports and financial reports of 46 public listed construction firms. Executions and outcomes on corporate governance are studied as well. Finally, conclusions and suggestions are presented after the analysis of this article.

並列關鍵字

Corporate Governance ； Agency Theory ； Governance Structure ； Disclosure and Transparency