西班牙公司治理之研究

The Study of Corporate Governance in Spain

安娜(Ana Palazuelos Berasategui)

指導教授 ： 陳麗娟

淡江大學/國際研究學院/歐洲研究所碩士班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00193

摘要

自1970年以來，公司治理已經成為一個重要的議題。1980年代，許多歐洲國家的民營化過程，使得公司治理也成為民間經濟的重要議題。本論文主要是針對西班牙公司治理制度做深入的研究。首先本論文闡述西班牙的歷史發展、文化、法律傳統與1986年加入歐洲聯盟後，歐洲統合的影響，以及2008年以來的全球金融海嘯的衝擊，都對西班牙公司治理制度有很大的影響。綜合這些因素，在歐盟單一市場的架構下，歐盟的公司治理制度與西班牙公司治理形成一個相輔相成的模式，本論文並就2012年歐盟執委會的公司治理行動計畫與2013年西班牙專家委員會，歸納出全球金融海嘯後西班牙公司治理的現況。

關鍵字

歐洲聯盟 ； 西班牙 ； 公司治理 ； 金融風暴

並列摘要

Corporate governance is a relatively modern discipline. The trend of privatization initiated in the 1980s in many countries reinforced the importance of the private sector in the economy. The purpose of this thesis is to analyze the evolution of the Spanish regulation system on corporate governance, under the aspects of the history, culture, legal tradition of the country, and of the impact of European regulation, and the current financial crisis. The particular Spanish reality has led to a unique system of corporate governance, but with characteristics of various European corporate governance systems. The thesis defines corporate governance and the different systems of corporate governance coexisting in the European Union; secondly it makes a brief reference to the relation between the corporate governance system of Spain and the history, culture, and legal tradition of the country. Then, the research moves on to the current legal framework of corporate governance, focusing on the legal and regulatory aspects of corporate governance in the European Union and Spain. Next, the thesis deals with the weaknesses of the current regulation system of corporate governance that the crisis nowadays revealed; and then, it analyses the contents of both the European and the Spanish reform plans, included in the Action Plan of the European Commission published on 12th December 2012, and the Spanish Expert Committee on 14th October 2013, respectively. Finally, the thesis works on a conclusion of the corporate governance regulation system in Spain.

並列關鍵字

European Union ； Spain ； Corporate Governance ； Financial Crisis

參考文獻

Clarke, Thomas/Chanlat, Jean-Francois (2009), “Introduction: A new World Disorder? The Recurring Crises in Ango-American Corporate Governance and the Increasing Impact on European Economies and Institutions”, in Thomas Clarke/ Jean-Francois Chanlat (Eds.), European Corporate Governance. Readings and Perspectives. UK/USA: Routledge, pp. 1-42.

Goergen, Marc (2012), International Corporate Governance, Harlow: Pearson Education Limited.

Horn, Laura (2012), Regulating Corporate Governance in the EU: Towards a Marketization of Corporate Control, Hampshire/New York: Palgrave Macmillan.

Mallin Christine A. (2010), Corporate Governance, Third Edition, Oxford: Oxford University Press.

II. Articles in Books and Journals and Working Papers