我國公司治理與吹哨者保護

Corporate Governance and Whistleblower Protection in Taiwan

林意玟(Lin, Yi Wen)

指導教授 ： 林志潔

國立交通大學/管理學院/科技法律研究所/碩士(2011年)

https://doi.org/10.6842/NCTU.2011.00981

摘要

自二十世紀以來，我國知名的企業接連發生重大弊案，企業高層利用人頭公司進行假交易虛增營收、向銀行詐貸、掏空企業資產，或進行內線交易、操縱市場，嚴重影響投資人權益及金融秩序，此等弊案發生之主要原因乃企業道德低落、公司治理監控制度失靈。公司治理之監控機制可分為外部監控及內部監控，外部監控係公司資訊公開、會計師簽證、主管機關之查核等，而內部監控則包含監察人制度、獨立董監、內部控制、內部稽核，以及內部人吹哨。我國近年來為強化公司治理，就外部及內部監控機制有許多立法和行政上的改變，唯獨內部人吹哨制度，一直沒有受到重視。公司犯罪具有高度隱密之特性，外界不易察覺，內部人吹哨，可以對外界早期示警，並且有助犯罪之偵查與追訴。在組織龐大的企業，當少數人進行不法，而為公司高層所不知時，內部勞工向稽核單位、監察人或審計委員會吹哨，公司可以立即予以糾正，發揮公司內部監控之功能。
美國、英國、日本、澳大利亞、紐西蘭、韓國等國都已了解到勞工吹哨，可以促進公共安全、消費者權益、環境保護或其他涉及個人生命、身體、健康及財產安全，具有相當高的公益價值，因此紛紛立法制定相關的保護要件及救濟措施。勞工吹哨由於可能損及僱主本身的利益，容易遭受到僱主的報復，尤其是僱主可以藉由減薪、調職、降級、解僱等法律所賦予的懲戒權報復勞工，而不需擔心受到法律制裁，使得勞工之道德勇氣往往招致自身的不利益，產生寒蟬效應。為使得吹哨勞工獲得應有之法律保障，並鼓勵潛在吹哨者勇於揭發不法，我國吹哨者之處境、對吹哨者之保障必要性及保障的方式和細節，為本研究要探討的主題。本研究將整理美國、日本、英國的吹哨者保護立法內容，探討其內涵及施行之成效，再回頭觀察我國私部門之吹哨勞工，在勞動訴訟中的處境，同時檢討我國現行法規。此外本研究並以文獻回顧方式，歸納我國學界對於吹哨者保護制度與立法之見解，再以實證研究方法對實務界人士進行訪談，瞭解其經驗與看法，試圖就我國勞工吹哨者保護之制度與立法及相關配套措施提出建議。

關鍵字

吹哨者保護 ； 反報復 ； 公益揭發 ； 公益通報 ； 公司治理 ； 內部吹哨

並列摘要

In the 20th century, many well-known corporations were found to have committed fraud. Managers or directors of these corporations have been found to have made false financial reports using shell companies, made bogus loans, embezzled corporate property, traded on inside information, manipulated financial markets, etc., which, ultimately, harm the rights and interests of investors and affect overall market stability.
Two of the root causes of corporate fraud are a lack of moral grounding among the managers and directors in these corporations, and weak or ineffectual oversight and corporate governance measures. Corporate governance oversight refers to both internal and external supervision. External oversight includes the publication of corporate information, audit by a certified accountant, oversight by regulatory bodies, while internal oversight includes having independent directors, internal corporate controls, internal corporate auditing, and insider whistleblowers.
Taiwan has focused considerable attention on how to enhance corporate governance and has made improvements in this area, both in terms of legislation and regulatory oversight. However, the role of the whistleblower has yet to receive the attention that it rightly deserves. White-collar corporate crime is inherently secretive and difficult to detect. Thus, whistleblowers are an important key to warning those outside of the company at an earlier stage about possible improprieties taking place inside the company. In large corporations, where illegal behavior may be taking place but where management may be unaware of the problem, if employee whistleblowers can be encouraged to inform internal auditing committees of their concerns, then problems can be more effectively addressed and corrected.
The United States, the United Kingdom, Japan, Australia, New Zealand, and South Korea, have all recognized that employee whistleblowers play an important role in promoting public safety, consumer rights, environmental protection, and other benefits to the lives, bodies, health, and property, of citizens. Unfortunately, because whistleblowing can often harm the interests of the company, employers will often retaliate against whistleblowing employees by cutting their salary, demoting them, or even dismissing them entirely. Even if a whistleblower has stepped forward and done the right thing, often times inter-staff relationships, particularly between the whistleblower and other staff members, can become chilled.
This thesis aims to discuss the necessity of enacting new laws to protect whistleblowers by providing potential whistleblowers with the courage that they need to step forward and with the rights that they deserve once they do step forward. This thesis will first introduce relevant whistleblower protection legislation in the United States, Japan, and the United Kingdom, and will then discuss the effects of these whistleblower protections in these countries. This thesis will also review past verdicts in Taiwan so as to gain an understanding of the legal status of employee whistleblowers in Taiwan, the level of importance given to protections for whistleblowers in Taiwan, and the mechanisms for whistleblower protection in Taiwan. This thesis will then review current whistleblower legislation in Taiwan and analyze its application in the protection of whistleblowers in Taiwan. This thesis will also examine the opinions of Taiwanese scholars regarding whistleblower protections. Finally this thesis will interview judges, lawyers, and in-house counsels, so as to gain an understanding of their viewpoints and opinions, and will attempt to provide some practical suggestions for possible mechanisms and legislation for whistleblower protections and corporate governance in Taiwan.

並列關鍵字

whistleblower ； anti-retaliate ； corporate governance ； internal whistleblow

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