我國2006年證券交易法引進獨立董事組成審計委員會取代監察人,試圖解決我國公司內控失靈的困境,並由審計委員會行使監察人權限,但若我國監察人不能發揮應有之監督功能,由審計委員會行使監察人權限,就能發揮應有的監督功能嗎? 我國公司內控失靈的問題,癥結在於監察人之獨立性及專業性不足,而監察人的當選必須仰賴董事之支持,係造成其獨立性不足之主因。審計委員會是由獨立董事所組成,獨立董事仍由股東會所選任,在不改變選任方式之前,獨立董事之獨立性仍然不足,尚無法擺脫監察人不能發揮應有之監督功能的困境。 又立法者為方便起見,以全部準用之方式,將原先適用於監察人之規定,於審計委員會準用之。但我國公司法本來是雙軌制,由股東會分別選任董事及監察人,分掌公司業務之執行與監督,兩者立於平行地位。而審計委員會為單軌制下之產物,係下設於董事會之功能性委員會,協助董事會監督經營團隊,董事會與審計委員會係上下隸屬關係,由董事會下設之審計委員會行使本屬平行於董事會之監察人職權,來監督董事會,將會造成制度上的扞格!另立法者再賦予個別獨立董事核心監察權,創設審計委員會與獨立董事雙監察主體之制度,其間的衝突,恐使公司莫所適從。 因此,本文認為應回歸原本之雙軌制,強制累積投票制之適用,並且不得採交錯任期以削弱累積投票制之功能,以擔保監察人之獨立性,並由監察人任免簽證會計師及內部稽核主管,使監察人得以充分發揮財務業務監督之功能,並解決監察人「有將無兵」的窘境,補其專業性上之不足。
In 2006, for the purpose to resolve the situation of failure of internal control of corporate, Taiwan adopted the audit committee constituted by independent directors to replace the supervisor system in the Securities Exchange Act. However, if the supervisor system cannot provide effective function, will the audit committee can? The main reason for the failure of internal control is due to the lack of independence and expertise, and that is because the election of supervisor must be supported by the directors, the controlling shareholders. While the audit committee which is constituted by independent directors, and while independent directors are also supported by the controlling shareholders and directors, before the process of election changed, the lack of independence remains. For convenience, the legislators applied mutatis mutandis all the supervisor system to the audit committee without newly statutes. However, before the amendment, the shareholders elect the directors and supervisors in the same meeting by the same shareholders, which is a parallel two-tier system. But the audit committee is the one-tier system product, which is a function committee under the board and provides assistance function only. Expecting the audit committee to monitoring the board will cause a conflict of the system. By the way, the legislators grant each member of the audit committee has the core supervisor authority , that will create a dual supervisor system constituted by audit committee as a whole and the independent directors. It will increase the difficulty for the corporate to apply the newly amended provisions. In this thesis, the author suggests to go back to the two-tier system plus with the cumulative voting procedure and also the staggered board is forbade to make sure the independence of the supervisors. Meanwhile, the supervisors shall have the authority to designate the certified public accountant and the chief internal audit manager to resolve the lack of expertise for the two-tier system.
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