- 學位論文
德國、美國、中國及我國之監事會與獨立董事制度比較研究
The Comparison of Supervisory Board and Independent Director among Germany, U.S.A, China and Taiwan.
摘要
各國的經濟發展、政治、文化、法律與社會價值觀所存在的各種不同差異，產生不同的公司治理模式，現今的公司治理模式主要區分為德國的一元制（one tier）及英美的二元制(two tier)。 我國現行公司體制的內部監督模式中，監察人並未發揮在制度上的應有功能，遂引進英美的獨立董事制度，借以提昇公司治理的效益。但基於成本效益與功能同質性的考量，實不宜一味採行獨立董事與獨立監察人制度並行之作法。 獨立董事制度的有效運行之關鍵因素：為具有「獨立性」、「能力」與「適當數量」的獨立董事，並確保獨立董事在董事會中的地位與功能。但我國獨立董事與獨立監察人制度並未全面落實至上市上櫃公司，且獨立董事與獨立監事人數比例佔全體董監人數未具有足夠約束力。換言之，我國獨立董監制度欲發揮足夠的獨立監督功能，似乎在現行法制基本架構下，尚有一段艱辛的改革路程要走。 有鑑於此，筆者針對現行公司治理的主要議題，比較德國、美國、中國大陸及台灣的治理模式，期能有助於立法者作為鑑別擇優的依據，進而指出我國目前公司治理檢討方向。 此外，我國現行公司治理制度著重於上市（櫃）公司，對於中小企業公司治理實施方式仍未有明確之規定，若採用獨立董事制度，工作重點應在於輔導產業升級，而非著重於監督，俾利中小企業未來發展及照顧所屬員工權益。 當前一元制公司治理模式為世界之潮流，我國應儘速訂定監察人制度之落日條款，俾利企業能有一致性之規範可供遵循。
並列摘要
Different political, social, cultural and economic environments in different countries result in different corporate governance structures. At present, there are two typical corporate governance structures—one tier mode（Germany）and two tier mode（USA）. The present internal supervisory mechanism (independent auditor) of Taiwan’s corporate governance system does not work out as they are expected. In order to improve and enhance the effectiveness of corporate governance, our government introduces the American-style independent director system. However, considering the cost efficiency and overlapping function, it is suggested to choose only one system between independent auditor and directors. To operate successfully, an independent director (or auditor) mechanism should include three basic elements: independence, capability, and enough quantity to keep it work well in the board of directors. However, members of independent director in the board of directors are too few to be effective controlling the whole mechanism. In other words, our government still can do a lot of efforts to improve it. Accordingly, by comparing the corporate governance system of four countries-Germany、U.S.A、Mainland China and Taiwan, the objective of this thesis tries to find out a better mode of corporate governance for Taiwan. Currently, Independent Director System is the most popular corporate governance mode in the world, our government has to set up sunset provision for the Auditor system as soon as possible.