摘 要 公司治理內部監控制度的議題,近年來益發火熱,研究公司「內部機關組織間」監控制度的文獻,有如汗牛充棟。我國公司內部機關之監控制度自清末公司律至民國公司法以來,一向採取董事與監察人並立的「雙軌制」。然於二○○六年證券交易法修正增訂第十四條之二與第十四條之四,引進獨立董事與審計委員會,更於二○一一年增訂第十四條之六,明文薪資報酬委員會之制度,正式將「單軌制」監控制度引入我國。 本文以舊有的「監察人」制度與新增的「獨立董事」、「審計委員會」、「薪資報酬委員會」制度作為研究中心,凸顯公司法與證交法相關規定不當且未盡配合之疏漏,非但未有助於內部監控制度效果之提升,反而導致現行監控制度體系紊亂之弊病。 本文主張應全盤檢討修正公司法雙軌制與證交法單軌制之相關規定,適用上應切實區分單軌與雙軌的適用,不再混用。並就單、雙軌賦予公司真正自由的選擇權,刪除強制雙軌制公司改為單軌制之規定。選擇雙軌制者,在體系上維持董監並行,嚴格禁止設置委員會相關制度;選擇單軌制者,強制設置相關配套制度。使單雙軌於市場機制下自由競爭,而無須強分高低。
Abstract There are many heated discussions on corporate board structure of corporate governance, and lots of studies about it. The rule of board structure in Company Act from the late qing dynasty until now in our country is using coexistence of supervisor and director two-tier system. But in 2006 Securities and Exchange Act stipulated §14-2 and §14-4, started using independent director and audit committee , and in 2011 has stipulated §14-6 about compensation committee, and now we have one-tier system in our control systems. We had supervisor systems and independent director, audit committee, compensation committee as a core of study, emphasizes that provisions of Company Act and Securities and Exchange Act, not helping to progress internal control systems, but led to the disorder of current control systems. This study advocated we should examine the whole two-tier system of Company Act and one-tier system of Securities and Exchange Act, and should apply separately with one-tier system and two-tier system. Give the company real right of choice, delete mandatory provisions made two-tier system company into one-tier system company. To maintain two-tier system, strictly forbidden any committees. To choose one-tier system, using mandatory provisions making companies set up all committees. Let two systems has a free competition in market mechanism.