荷蘭公司治理之研究

The Study of Corporate Governance in the Netherlands

許雅婷(Ya-Ting Hsu)

指導教授 ： 陳麗娟

淡江大學/國際研究學院/國際事務與戰略研究所碩士在職專班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00545

摘要

金融產業受全球化、國際化影響甚深，能否穩定發展對於一國的經濟發展有絕對的影響力，當一個公司擴大其營運範圍，公司經營是否健全、管理階層執行業務是否合理，有賴公司治理來降低營運風險，因此全面加強公司治理制度，才是企業永續發展的基礎，也才能有效降低社會相對所應付出的代價，從而如何強化並管理公司治理機制，有其探討及瞭解之必要性及重要性。
關注公司治理已成為全球投資者評斷其投資價值必然的程序，如何向投資者呈現良好公司治理形象成了上市公司的首要工作。良好的公司治理制度促使公司揭露有效的財務報告，不論股東或利害關係人均得以及時知悉公司營運狀況及管理階層執行業務的妥當與否，且公司資訊的透明化使外部投資者可以一窺公司架構及執行業務的方向，在互信的基礎上，反而可以吸引更多的投資，促進國內經濟的成長。
荷蘭企業自2001年以來金融弊案不斷，本論文援以荷蘭經驗探討荷蘭如何以其特有背景開展出特有的公司法及稅法特色，並如何吸引外資到荷蘭投資並設立公司，再從董事會、監事會、股東會、工會、審計人員不同角色以及不同角度出發去探討荷蘭公司治理制度，制度現狀是否滿足公司現有的需求及目標，並檢討是否有應改進之處。

關鍵字

公司治理 ； 資訊揭露 ； 透明化 ； 財務報表 ； 審計 ； 雙軌制

並列摘要

The financial industry is deeply influenced by globalization and internationalization, and its steady growth has an absolute influence on a country’s economic development. When a company is expanding the scope of its operations, it relies on an adequate, reasonable management and corporate governance to reduce operational risk. Therefore strengthening corporate governance systems is the basis not only for sustainable development of enterprises, but also to reduce the costs to society. Thus, there are some points that are worth discussion regarding corporate governance and management mechanisms.
Corporate governance has become a global concern and necessary process for investors to judge the value of their investments. A company’s good corporate governance system has also become the top priority for listed companies to attract investors on the financial market. A good corporate governance system helps the company disclose effective financial reporting and lets shareholders or interested parties receive updates about the latest information from the company. The transparency of company information can also help investors forecast a company's future plans and direction. Furthermore, companies based on this mutual trust can attract more investment and promote the growth of the domestic economy.
There have been several big financial scandals since 2001 in the Netherlands. This thesis tries to invoke the Dutch experience with its special background on how the Netherlands carried out the unique Company Act and the Taxation Act, and tries to look into Dutch corporate governance from the board of directors', supervising directors', shareholders', trade unions', and auditors' perspectives. Further, it discusses how the Dutch attract foreign companies' investment in the Netherlands, and examines whether current Dutch corporate governance meets the needs and objectives of the company and reviews whether modifications are needed.

並列關鍵字

Corporate Governance ； Information Disclosure ； Transparency ； Financial statements ； Audits ； Dual Tier Board system

參考文獻

2. 黃敏雯。「台、港、星、荷營運總部計畫租稅優惠之比較分析」。私立中原大學研究所，碩士論文，2004年7月。

5. 焦興鎧。「歐洲聯盟東擴勞工議題之研究：以人員自由移動及勞工法制改革為重心」。歐美研究第40卷第1期（2010年3月），頁208-211。

4. Corporate Income Tax Act (Vpb)

1. Abe de Jong, Douglas V. DeJong. The Role of Self-Regulation in Corporate Governance: Evidence from The Netherlands, ed. Gerard Mertens, Charles Wasley. Rotterdam : Erasmus University, 2001.

5. Dennis C. Mueller.“The Economics and Politics of Corporate Governance in the European Union” in Investor protection in Europe, ed. Guido Ferrarini and Eddy Wymeersch. US: Oxford University Press, 2006.