我國公司法僅對股份有限公司之董事、監察人與經理人有所定位;而證券法亦僅對公開發行公司的獨立董事與審計和薪酬委員會委員之資格與相關權利義務做規範,針對(大)公司執行長的相關規定則付之闕如。欲釐清執行長的身分定位與權力分配等議題,先從實務上執行長與公司的合約內容中的重要條款解析之或為可行的方向;美國法制對此類議題已累積相當質量之文獻可供我國法制參考。本文介紹最為常見的終止條款與競業禁止條款,附論與其密切相關的道德條款、保密條款、無可避免揭露原則以及園藝休假條款;希望能對執行長一職作成法律上的初步定位與分析。
The Company Act of Taiwan only defines the roles of directors, supervisors, and managers of corporations. The Securities Act of Taiwan also defines the roles of independent directors and the members of the audit committee and the compensation committee of publicly-traded companies. There is no related laws or regulations in the role of CEOs. Analyzing the relatively important contract terms between the companies and the CEOs and examining law review articles of the US might be a practical approach to understand the role and power of CEOs, which could be a useful reference to understand the character of CEOs of Taiwan. This article introduces the most commonly-used terms of termination and covenant not to compete and related issues of morals clause, trade secrets, the inevitable disclosure doctrine, and the garden leave provision in order to trigger the discussion of the laws of CEOs of Taiwan.