公司治理行政監督機制之實證研究-以公司法為例

An Empirical Study of Corporate Governance Mechanism for Administration Supervision- A Case Study of the Company Law of R.O.C.

李重慶(LI, CHUNG-CHING)

指導教授 ： 黃瓊慧

國立臺北大學/商學院/會計學系/碩士(2010年)

摘要

公司治理主要目標在健全公司營運及追求最大利益，其優劣影響國際市場競爭力。公司法為我國最主要之公司治理法規，其規範重心在於「內部監督機制」，著重於公司機關權力分立與制衡的設計，亦即從股東會、董事及監察人等三權分立之公司機關，強化公司治理之立法設計。另外亦對主管機關行使公權力之「行政監督」有相當規範。行政監督之目的在於落實公司法所呈現之規範理念，協助公司繼續經營，也是本研究探討重點所在。又公司係由股東組織而成，基於企業自治原則，公司股東應自行監督，僅在特殊情況，爲維護社會交易之安全及國家經濟之發展，可由公權力介入，而由行政機關或司法機關加以必要之干涉。是故，公司監督，以自治監督為原則，公權力監督為例外。經濟部為公司法及公司登記之主管機關，藉由受理登記案件掌握公司自治狀況，進而採取監督措施，對公司治理影響頗大。公司法上對於監督權之規定具全面性，從公司設立登記至解散均有著墨。其監督權約可分成五種︰審查權、檢查權、準立法權、介入權及懲罰權。本研究藉由文獻之探討及相關實務，擬定五大議題：公司財報監督（簽證及查核）之探討、董事、監察人限期改選之探討、資本不實之探討、公司登記制度改採實質審查之探討及廢除公司最低資本額制度之探討。本研究依據研究結論、配合法令規定及目前實務作業之可行性，就行政監督部分向主管機關提出數點建議，同時對於後續有心研究相關議題者，提出未來進一步可行之研究方向之建議。

關鍵字

公司治理 ； 公司法 ； 行政監督 ； 公司登記 ； 資本不實 ； 財報簽證 ； 決算書表查核 ； 限期改選 ； 廢除公司最低資本額

並列摘要

The main objective of corporate governance aims at integral company operation and pursuing maximum profits. The strength and weakness will affect its competitiveness in the international market.
The Company Law is the most important regulations for domestic corporate governance. The focus of the regulations aims at "internal supervision mechanism," with emphasis on the design of separation and balance of powers of company organs; in other words, a legislative design that strengthens corporate governance from company organs of shareholders, directors and supervisors. Company Law also regulates specifically on the “administrative supervision“ in public authority exercised by competent agencies. The purpose of administrative supervision aims at implementing the standards and concepts presented from Company Law and to assist the continuation of corporate management, which is also the focus of this study.
Furthermore, due to companies are formed by shareholders and based on the principles of corporate self-governance, company shareholders should self-supervise and are only intervened by public authority or necessary intervention imposed by administrative authority or judiciaries merely under special conditions in order to maintain security of social transactions and development of State economics. Therefore, corporate supervision is based on self governance and supervision with the exception of supervision from public authority.
The Ministry of Economics Affairs is the competent authority of Company Law and company registration, which adopts supervisory measures that cause great influence on corporate governance through registration cases acceptance and gaining control over corporate self-governance.
Company Laws are comprehensive on the regulations of supervisions, which are briefly mentioned from company registration to dissolution. Supervision can be divided into 5 categories, Review, Inspection, Quasi-Legislative, Intervention, and Punishment.
The study formulates 5 major issues through literature discussion and relevant practices: discussion on supervision of company financial statement (attestation and audit), discussion on re-election within specified time for directors and supervisors, discussion on false capital, discussion on company registration system changing into substantive review, and analysis on abolishing company’s minimum capital.
The study proposes several recommendations to competent authority with regards to the aspect of administrative supervision based on the research results incorporated with laws and regulations, and the feasibility of current implementation operations. The study also proposes feasible recommendations on future research for subsequent researchers emphasizing on these issues.

並列關鍵字

Corporate Governance ； Company Law ； Administrative Supervision ； Company Registration ； False Capital ； Attestation on Financial Statement ； Attestation on Final Statement and Final Report ； Re-election within specified time

參考文獻

最高行政法院92年度判字第833號判決

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