兩岸上市公司獨立董事責任之研究

A Study on the Responsibility of Independent Directors of Listed Companies in China and Taiwan

楊敏華(Min-Hua Yang)

《嶺東財經法學》 1期 (2008/06) Pp. 59-78

https://doi.org/10.29851/LTFELR.200806.0003

摘要

2006年1月1日大陸開始實施新公司法第123條規定：「上市公司設立獨立董事，具體辦法由國務院規定。」2006年1月11日台灣證券交易法亦增修第14條之2，之3，之4亦明文規定有關獨立董事之內容。因此獨立董事制度已經正式的法制化。由於獨立董事身負監督制衡公司內部人之運作，因此公司賦予獨立董事相當之職權，然法諺有云：「有權必定濫權」，必定要有相關的責任機制約束獨立董事，才能夠使獨立董事在公司扮演好監督制衡之角色。本文將從大陸與台灣的「相關法令」內容，分析與檢討兩岸上市公司獨立董事之責任，包括：首先，提出獨立董事與經營董事、一般董事的責任應該有所區別。第二，探討獨立董事責任之對象與原因，獨立董事要負責對象包括，對於公司、股東、以及第三人的責任；獨立董事責任發生的原因，則係因違反監督職務與委任關係。第三，研析獨立董事責任之追究與承擔，對於獨立董事提起訴訟的追究責任，包括由公司監事會與少數股東提起的訴訟；而獨立董事的承擔責任，包括民事責任、刑事責任與行政責任。第四，檢討獨立董事責任的免除。最後，建議並草擬有關獨立董事責任與免責之條款，以供兩岸有關主管當局之參酌。

關鍵字

上市公司 ； 獨立董事 ； 董事責任

並列摘要

On January 1, 2006, China administered Article 123 of the new Company Law: ”Listed companies must have independent directors. The specific mechanism is defined by the State Council.” On January 11, 2006, Taiwan amended her Securities and Exchange Act to define the contents of independent directors in the new Articles 14-2, 14-3, and 14-4. Therefore, the system of independent directors has been formally put on a legal basis. Because independent directors supervise and balance the operation of personnel matters inside the company, it gives them the corresponding authority. However, a proverb of the law said: ”There is no power that is not open to abuse.” It is necessary to have the related responsible mechanism of restraining independent directors to make them play well the role of supervision and balance in the company. This study analyzed and examined the independent director's responsibility of listed companies in China and Taiwan from the contents of relative enactments. Firstly, the responsibility among independent directors, managing directors, and standing directors was differentiated. Secondly, the subjects (with regard to companies, stockholders, and the third person) and reasons (owing to violate the duty of supervision and the relations of commission) of the independent director's responsibility were explored. Thirdly, the investigation (sued by company supervisors or few stockholders) and acceptance (including civil, criminal, and administrative responsibilities) of the independent director's responsibility were analyzed. Fourthly, the absolution of independent director's responsibility was discussed. At the end, the researcher drafted and suggested the relative articles of the independent director's responsibility and non-responsibility to provide the deliberation for related directorial authorities in China and Taiwan.

並列關鍵字

Listed Company ； Independent Director ； Director's Responsibility