論獨立董事及功能性委員會之再建構 -兼論獨立董事之權責

A Stydy of Independent Director and Audit Committee,also Discussing Responsibilities of Independent Director

陳宏毅(Hung-Yi Chen)

指導教授 ： 姚志明

中原大學/法學院/財經法律研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600346

摘要

公司治理可謂係近年企業經營及公司法上之矚目焦點，是以，本文欲先建構何謂公司治理，即公司為何而治？又應如何而治？
而我國於2006年1月1日起，修正增列證券交易法第14條之2到第14條之5規定，正式明文引進美國的獨立董事制度，並自隔年開始施行。獨立董事制度如今已實行多年，且看目前局勢似無走回頭路之可能，是以本文並不採堅決反對之立場。本文所欲探討者，反係著眼於解決目前單軌制所遇之困境並找出解決之道。
再者，一般董事對公司負有受任人義務，而在獨立董事多屬兼職的情況下，對於公司業務之執行並非位於第一線之角色，是否與一般董事皆負有受任人義務，縱使認有受任人義務，是否應與一般董事等同視之?於單軌制或雙軌制下又應如何適用？此亦為本文所欲探討之內容。
最後，董事為善盡其責，就公司文件之調閱是否有相對應之權利，由於公司法對於董事之資訊請求權並無明文規定，應如何解決此一問題誠屬重要，若肯認董事有資訊請求權，惟當董事請求而遭公司拒絕時，又應有何種救濟方式?獨立董事對此資訊請求權是否可一體適用?以上皆為本文所欲解決之課題。

關鍵字

公司治理、獨立董事、功能性委員會、審計委員會、受任人義務、資訊請求權

並列摘要

The Corporate Governance has been the focus for the enterprise operation and the company law in recent years. And lots of studies about it. Therefore, this paper intends to analyze the nature of company and corporate governance at first.
In 2006 Securities and Exchange Act stipulated §14-2 to §14-5, started using independent director and audit committee, and now we have one-tier system in our control systems. Until now the Independent Directors norm system has been in place for many years, and it will not be reversed. So this paper has no objection at this system, instead this paper want to find out how to solve this system faced with the dilemma from then till now.
Furthermore, general director has responsibility of “fiduciary duties” to company .Under the circumstances of independent director has multiple position at same time, and it’s not an important role on business execution for company, whether should independent director share the same obligation with general director? And how should we adapt between the one-tier system and two-tier system? Those are another point that this paper is going to discuss.
Finally, to fulfill director’s obligation, whether should they have the rights to access documents of company? Due to there are no foundations for director to has right to review information from company, it’s really important to find the fixing way of this problem. If you interpret the law to let director has right to review information from company, then, what should director do when the company turning director down for reviewing their document? And does independent director has the same right of reviewing? This paper will address these issues.

並列關鍵字

Corporate Governance、Independent Director、Audit Committee、Functional Committee、Fiduciary Duties、Information Right.

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