我國現階段公司治理之問題研討

Research on Status & Issues for the Application of Corporate Governance in Taiwan

曾素花(Su-Hua Tseng)

指導教授 ： 簡俱揚 ； 鄒翊

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500028

摘要

論文提內容:
有鑑於公司治理與資訊揭露透明度與否為近年來資本市場之重要議題，而我國近年來有關公司治理與資訊揭露之研究亦相當蓬勃，然真正以探討我國上市公司施行公司治理後所衍生之問題及其解決方法之論文，卻是相當少見，因此，本論文將採制度規範分析方式，以分析我國之企業特性及實施公司治理前後所面臨之相關問題。其主要目的有下列五項：
一、闡述我國公司治理制度之要義，以加強社會大眾對於我國公司治理治制度之了解。
二、研究我國公司治理之架構及公司治理之特性，以分析國內施行公司治理前所面臨之獨立董監與資訊揭露等之相關問題。
三、探討公司治理守則之特色，並分析國內施行公司治理後已解決之問題，及其後所衍生之獨立董監與資訊揭露等之相關問題。
四、參考OECD之改善公司治理策略及沙氏法案對資訊揭露之規定，以作為我國公司治理改革之方向。
五、提出改善之建議，以供政府單位改善公司治理制度之相關單位研究國內公司治理議題之參考。

關鍵字

資訊揭露 ； 公司治理 ； 獨立董監

並列摘要

Abstract:
Corporate governance and information disclosure transparency have been two major issues concerning the capital market and in recent years. They have also been major research topics in Taiwan. However, papers are rarely found that discuss problems and solutions listed companies in Taiwan experience after practicing corporate governance. Hence, this paper adopts the approach of institutional analysis in order to analyze the characteristics of Taiwan’s enterprises and the problems they face both before and after practicing corporate governance. The five main objectives of this thesis are as follows:

A.To illustrate the system of corporate governance in Taiwan in order to enhance public understanding of corporate governance system in Taiwan.
B.To study the framework and characteristics of corporate governance in Taiwan in order to analyze related problems before corporate governance was practiced, such as those regarding independent directors and supervisors, and information disclosure.
C.To discuss the features of corporate governance rules and analyze resolved problems after corporate governance was applied in Taiwan. Furthermore, to discuss problems arisen after the application, such as independent directors and supervisors, and information disclosure.
D.To indicate the direction which corporate governance reform in Taiwan should take by referring to OECD strategies for improving corporate governance and Sarbanes-Oxley Act of 2002, which specifies information disclosure rules.
E.To raise improvement suggestions that will serve as a reference for the government when devising improvement methods for Taiwan’s corporate governance.

並列關鍵字

Corporate governance ； independent directors and supervisors ； information disclosure

參考文獻

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