兩岸上市公司獨立董事專業知識之探討

The Research of Independent Director's Professional Knowledge of Listed Company in Cross-Straits

楊敏華(Min-Hua Yang)

《嶺東財經法學》 2期 (2009/09) Pp. 1-14

https://doi.org/10.29851/LTFELR.200909.0001

摘要

兩岸相關法令規章對於獨立董事的資格或條件，皆有要求必須具有專業知識或專業資格。但何謂「專業知識」或「專業資格」？眾說紛紜！甚至有學者認為條文規定僅是徒具形式！毫無意義！因此本文僅就獨立董事必須具有專業知識或專業資格加以探討！藉以拋磚引玉，希冀兩岸主管當局重視，時值金融海嘯風暴，有賴於獨立董事之專業知識之發揮其監督制衡之職能，更可以加強上市公司監管機制之運作。

關鍵字

上市公司 ； 獨立董事 ； 專業知識 ； 專業資格

並列摘要

An independent directors should have a certain qualifications or conditions which request professional knowledge or professional qualifications under the laws and regulations of Taiwan and China. However, what is ”professional knowledge” or ”professional qualifications”? to independent directors are divergent views! Some scholars even consider the foregoing provisions are only legal formality and meaningless! Therefore, this article argues that an independent director must have the expertise or qualifications. In order to initiate the competent authorities of both countries hoping to attention, in the time of the financial tsunami crisis in 2009, it is essential for the expertise of independent director to fully play the functions of checks and balances, but also can enhance the operation of the monitoring mechanism of listed companies.