論我國公司治理人員制度之引進與建構

基於公司自治之精神，我國長期以來致力於透過外部治理機制之建立以提升公司治理，鮮少主動介入公司內部治理機制之建構。然而，我國之公司卻持續怠於自發性地建構內部治理機制，導致公司內部缺乏負責確保經營階層為公司利益合法執行職務之機關，而可能無法有效落實外部治理機制，進而有損外部治理機制之效用，使得其提升公司治理之成效極為有限。因此，主管機關提出新版公司治理藍圖(2018-2020)，期能藉由引進公司秘書之概念並推動公司治理人員之設置，有效改善或解決公司內部治理機制之問題。惟引進比較法下之公司秘書制度以建構我國之公司治理人員制度是否確實有助於改善或解決我國內部治理機制之問題?換言之，我國是否有引進比較法下公司秘書制度之必要性?本文希望能藉由深入研究比較法下之公司秘書制度以瞭解其功能與規範內容，同時觀察我國現行法下存有之缺失，若比較法下公司秘書制度之功能有助於改善或解決我國現存之缺失，則我國確實有引進公司秘書制度之必要。於確認我國有引進公司秘書制度之必要後，本文欲參考比較法下之公司秘書制度並嘗試建構屬於我國之公司治理人員制度。公司治理人員制度之建構共有兩個層次，一為形式層面，二為實質層面。首先，就形式層面，本文欲劃定負擔設置公司治理人員義務之主體範圍，以選擇建構公司治理人員制度之最適方式。再者，就實質層面，本文會同時參照我國現行公司治理人員制度之規範與英國公司秘書制度於實務上之運行成效，以分析我國現行規範之不足與缺失，並探討我國現行規範實施後，未來於實務上運作時可能面臨的問題。最後，本文將參考比較法下公司秘書之制度設計與規範內容，配合我國之法制背景與公司治理環境，並解決實務上可能面臨之缺失，經過融合與調整後以建構我國之公司治理人員制度。本文期能提出一完善之公司治理人員制度，而能對我國公司內部治理機制之改革有所裨益。

關鍵字

公司治理；內部治理機制；公司秘書；董事會秘書公司治理人員；公司治理主管；經理人

並列摘要

Based on the spirit of corporate autonomy, Taiwan has committed to improving corporate governance through the establishment of the external control system, and rarely actively involved in the construction of internal control system. However, companies in Taiwan continuously ignore the importance of constructing internal control system, resulting in the lack of internal office responsible for ensuring that the management is legally performing his/her duties for the company's interests, and may not be able to effectively implement the external control system, thereby undermining the function of external control system and making the effectiveness of the external control system in improving corporate governance extremely limited. Therefore, the competent authority has proposed a new version of the corporate governance blueprint (2018-2020), which can effectively improve or solve the problem of the internal control system of the company by introducing the concept of company secretary and promoting the establishment of corporate governance officer. However, is it necessary to introduce the company secretary system under comparative law to construct a corporate governance officer system in Taiwan to improve or solve the problem of the internal control system in Taiwan? In other words, is there any necessity for Taiwan to introduce a company secretary system under comparative law? By in-depth study of the company secretary system under the comparative law to understand its function and content, and to observe the lack of existing laws in Taiwan, if the function of the company secretary system under the comparative law helps to improve or solve the existing defects in our country, then Taiwan does have the need to introduce a company secretary system. After confirming the necessity of introducing the company secretary system in Taiwan, this thesis intends to refer to the company secretary system under the comparative law and try to construct a corporate governance officer system that belongs to Taiwan. There are two dimensions for the construction of a corporate governance officer system, one is the formal dimension and the other is the substantive dimension. First of all, on the formal dimension, this thesis would like to define the scope of the company which should bear the obligation of having a corporate governance officer, in order to choose the most appropriate way to construct the corporate governance officer system. Furthermore, on the substantive level, this thesis will simultaneously refer to the regulations of the current corporate governance officer system in Taiwan and the effectiveness of the company secretary system in UK in practice, to analyze the shortcomings and deficiencies of the current regulations in Taiwan, and to discuss the problems that may arise after the current regulations working in practice in the future. In the end, this thesis will refer to the design and content of the company secretary system under the comparative law, cooperate with the legal background and corporate governance environment in Taiwan, and solve the problems that may be faced in practice. This thesis will construct a corporate governance officer system in Taiwan after all the integration and adjustment. In this thesis, a complete corporate governance officer system will be proposed, which can benefit the reform of the internal control system in Taiwan.

並列關鍵字

Corporate governance ； Internal control system ； Company secretary ； Corporate Secretary ； Secretary of Director ； Corporate governance officer ； Manager