會計師法修正案對台灣企業公司治理之影響

The Affect of the CPA Law Amendments on Corporate Governance in Taiwan on Corporate Governance in Taiwan

蔡德豪(Der-Hao Tsai)

指導教授 ： 張進德

亞洲大學/管理學院/經營管理學系碩士班/碩士(2005年)

摘要

本論文是因美國安隆(Enron)案發生後，促使沙班法(Sarbanes-Oxley Act of 2002)通過，世界先進國家積極展開會計師管理制度的建制，會計師法修正被列為行政院最急迫法案，並於2004行政院通過會計師法修正案，以推動公司治理新制，並加強會計師對公司財務之監督。
公司治理是近年來最重要的課題。2002年美國著名能源交易集團安隆成為美國史上最大宗破產案，其委託處理會計業務之安達信會計師事務所也因爆發有關財務報告隱匿及詐欺等種種醜聞，宣告瓦解。安隆案除了降低了投資者對市場的信心外，更影響了會計師在其專業領域的公信力。因此，各界要求加強公司治理及強化會計師專業性與獨立性之呼籲日益升高。
本文研究方法採用文獻探討法及法學上慣用之比較分析。主要研究目的為:
1.認識會計師之角色定位與其業務內容。
2.了解會計師於公司治理制度中所扮演的角色及其重要性。
3.探討本次會計師法修正之內容以及其對會計師執業環境的影響。
4.分析研究本次會計師法修正對公司治理制度的貢獻。
最後研究結果發現會計師獨立性與專業性，以及財報簽證品質是此次會計師法修正主要重點貢獻。對於公司治理下會計師的職責界定更清楚也更嚴謹。

關鍵字

安隆 ； 沙班法 ； 會計師 ； 會計師法 ； 公司治理

並列摘要

Sarbanes-Oxley Act launched in 2002 After the Enron scandal crossed the line that separates mere financial failure from criminality and the market emerged from this crisis of confidence in auditor independence. Afterward, developed counties gradually emerging the framing of organizational accountant management system. An up-to-date correction for accountant laws finally past by the legislative assemblies for Executive Yuan in 2004. The objective of this promotion is to reinforce companies on reformation and financial audit by respective certificated accountants.
Viewed retrospectively, Enron though since was one of the 7’th largest firms and the largest energy-trading group of US in 2001, but filing a bankruptcy application with the court. This case listed as the largest bankruptcy in US history. According to investigational report that collapsed Arthur Andersen being held responsible for the cheating and deceptive hiding of endorsing Enron’s financial reports. Not only all observers agree on the overriding importance of the audit, regardless of their postures or their positions and the correctness of stock prices. Equity valuation extrapolates from the earnings statement, and all investors rely on its accuracy. Demands of ask for governing the companies as well as calling for local CPAs prospective specialty and independence of CPAs.
This paper adopts documentation research and comparative analysis of science of law to process the study. The main purposes listed as following:
1.To recognize the roll of CPA and its business contents.
2.To interpret the playing roll and importance of CPAs in company’s corporate governance system.
3.To probe into the influence while CPAs laws being amend as this will equally reflect to its contents, as reflect to prospective business environment.
4.To discuss the contribution after the company administration system received the amendment of the certified public accountant law.
The most important achievement is to secure the financial report quality as well as secure the independence and specialty for CPAs. Through upon process to conscientiously definite the duty of CPAs as ruled by company administration.

並列關鍵字

Enron ； Accountant ； CPA law ； Corporate governance

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