美國與我國經營機構機制設計及績效評估之比較

談到公司治理，內部控制的機制設計通常會是影響公司治理成敗與績效好壞的主要原因，而我國現行公司法制的內部控制機制當中，由於監察人未能發揮其應有之功能，以及董事會在公司內部控制的實務上與法制上所存在之落差，勢必導致公司治理法制與實務運作產生差距，成效上自然就會不如預期。反觀美國經營機構之所以能在世界上持續保有其領先地位及競爭優勢，原因在於美國擁有良好的公司治理法制並加以落實至企業經營的機制設計中。因此，國人若是能對美國經營機構基於公司治理法制所設計之經營機制有所了解，除了對於我國經營機構在執行公司治理實務上會有很大的幫助外，更有助於提升企業國際競爭力與落實公司治理於實務中。本論文擬從比較法之觀點，研究與分析美國與我國之經營機構(以公開發行公司為主)在內部控制的機制設計與績效評估之差異，從法制規範及實務運作兩個面向，探討不同的內部控制機制，最後，具體提出經營機構機制設計及修法之建議，作為我國經營機構採行公司治理制度之參考。當我國主管機關在積極推動公司治理及改革之餘，參照其他先進國家的公司治理機制與趨勢，的確有助於我國推動公司治理及改革。然而，就公司法制而言，在引進獨立董事與審計委員會制度時，或許應思考廢除監察人制度，由審計委員會取代，以及立法變更董事會之定位，將監督型(Monitoring Model)董事會納入公司法中，以利獨立董事能確實地基於其獨立性及專業性無後顧之憂地發揮其應有之職能，達成引進此監督制度之目的。針對各功能性委員會之組成，考量其職能與獨立性，或許應由獨立董事組成，搭配其專業知識與技能，獨立的執行各項公司治理績效與經理人經營績效之評估。此外，考量公司實際經營者的角色與定位，將「執行長」之職稱與職權明確納入法規當中，讓實際經營者成為法定業務執行機關，並在董事會的監督下能發揮其專業，如此方能符合公司內部監控機制改革之目的，強化公司治理，提升企業國際競爭力，達成企業永續發展之目標。

關鍵字

公司治理；獨立董事；審計委員會；經營型董事會；監督型董事會；績效評估；執行長

並列摘要

When it comes to corporate governance, the design of the internal control mechanism is usually the main reason that affects the success of corporate governance and performance. Based on the internal control mechanism of current corporate governance system in Taiwan, the supervisor fails to perform the duty as well as the gap between the real practice and the legal system of the board of directors will lead to a disparity in corporate governance, in that case, the effectiveness will be less than expected. On the other hand, the reason why American business organizations can continue to maintain their leading position and competitive advantage in the world is that the American has a good corporate governance legal system and implemented it in the design of corporate management mechanisms. Therefore, if we can understand the operating mechanism designed by American public corporation based on the corporate governance legal system, it will not only be a great help for our public corporation in the implementation of corporate governance practices, but also help to enhance the international competitiveness of enterprises and to implement corporate governance in practice. This thesis intends to study and analyze the differences between the internal control mechanism design and performance evaluation of public corporation in American and Taiwan from the perspective of comparative law and discuss the differences from the two aspects of legal norms and practical operations. In the end, it puts forward specific suggestions on the mechanism design of public corporation and the revision of the law, which will serve as a reference for our public corporation to adopt a corporate governance system. While our competent authorities are actively promoting corporate governance and reforms, referring to the corporate governance mechanisms and trends of other advanced countries will indeed help to promote corporate governance and reforms. However, from the company’s legal system perspective when introducing the independent director and audit committee system, it may be necessary to consider abolishing the supervisory system, replacing it by an audit committee, and legislating to change the position of the board of directors, and incorporate a “monitoring model” board into the company law. In order independent directors can reliably perform their competency based on their independence and professionalism without any worries and achieve the purpose of introducing this supervision system. Regarding the composition of each functional committee, considering its functional competency and independence, perhaps it should be composed of independent directors, with their professional knowledge and skills, to execute various evaluations of corporate governance performance and management performance independently. In addition, considering the role and positioning of the company’s actual operators, the title and authorities of the “Chief Executive officer” should be clearly incorporated into the laws and regulations, in that case the actual operators can become statutory business executives and can give authorization to their expertise under the supervision of the board of directors. It is in line with the purpose of the reform of the company's internal control mechanism, strengthens corporate governance, enhances the international competitiveness of the company, and achieves the goal of sustainable development of the company.

並列關鍵字

Corporate Governance ； Independent Directors ； The Audit Committee ； Monitoring Model Board of Directors ； Managing Model Board of Directors ； Performance Evaluation ； Chief Executive officer