鑑識會計應用於商業判斷法則之研究

A Study of Applying Forensic Accounting to Business Judgment Rule

黃秀惠(Hsiu-hui Huang)

指導教授 ： 張進德

朝陽科技大學/管理學院/財務金融系/碩士(2013年)

摘要

面對激烈的商業競爭，應容許公司經營階層在瞬息萬變的環境中，有更大的權限去作決策，為免公司經營者事後因決策錯誤而遭追究，導致經營者採取風險趨避的態度，故美國商業判斷法則應運而生。我國實務見解有多起民、刑事判決採用商業判斷法則，然因美國商業判斷原則僅適用於民事案件，故有學者反對將之運用於刑事案件。再者，即便是民事案件，學者亦有認為在資訊不對等的情形下，引進商業判斷法則將使少數股東幾無勝訴之機會，故採取保留態度。然企業經營並非法官之專長，若董事所為商業決定係善意且盡到適當注意，即便該決策事後造成公司損失，不應受法院之事後審究，而課予董事賠償責任，故本文認為我國有引進商業判斷法則之必要。

又，近幾年來所爆發的經濟案件，其舞弊手法複雜，法院在審理此類案件時，已非單純由法律觀點即可解決，故國內有不少學者主張引進美國行之有年的「鑑識會計制度」，以融合法律、審計、會計及犯罪學的「鑑識會計」來支援司法訴訟。而我國在引進「商業判斷法則」之際，若能在法官認定公司經營者是否符合商業判斷法則時，以「鑑識會計」作為協助法院判斷的工具，則法院之判決將更為公正、客觀，而符合事實。

關鍵字

鑑識會計 ； 商業判斷法則

並列摘要

In face of a highly competitive business world, the operational level of one organization shall be entitled to more authority to make strategic decisions in a context of drastic changes. To avoid business operators being looked into the responsibilities arising out of wrong decisions that result in operators’ adoption of risk aversion decision, the American business judgment rule has thus emerged. In terms of views in judicial practice in Taiwan, the business judgment rule has been applied to civil, criminal judgments. As the American business judgment rule is only applicable to civil cases, some scholars oppose applying the rule to criminal case. Even for civil cases, some scholars hold off their opinions of introducing the business judgment rule as there will be no opportunity for shareholders to win a lawsuit under the circumstances of asymmetric information. Most of judges have no background in business operations, and if business decisions are made with a good intention by directors and have appropriate attention, directors shall not face post-investigation, hearing nor be liable for compensatory damages despite the fact that strategic decisions result in business loss. In view of such condition, it highlights the necessity for Taiwan to introduce the Business Judgment Rule.

In view of the frequent outbursts of economic scandals of complex fraudulent means in recent years, courts can hardly solve such cases simply from legal perspectives. To deal with this issue, some domestic scholars stand for the introduction of the forensic accounting system which has been practiced in the US for decades, using forensic accounting which uses the knowledge of law, audit, accounting and criminology to support judicial litigation. At the time of introducing the business judgment rule in Taiwan, if forensic accounting can be used as the tool in assisting with court judgment when judges suppose that business operators conform to the business judgment rule, judgments made by court will be more impartial, objective that conforms to fact.

並列關鍵字

Judgment Rule ； Forensic Accounting

參考文獻

29、廖大穎，鑑識會計與財經犯罪的訴訟支援--論證交法第155條第1項意圖抬高或壓低市場交易價格等的不法要件，朝陽商管評論，特刊，2012年5月，頁49-74。

2、吳碧雲，董事的注意義務，中原大學財經法律研究所，碩士論文，2004年。

16、嚴天琮，美國公司法上董事善意義務於我國法制適用性之探討，國立清華大科技法律研究所，碩士論文，2006年。

10、馬嘉應、蘇英婷，企業舞弊的防制(下)--全力阻卻舞弊戲碼 攜手打擊人性貪婪，會計研究月刊，第258期，2007年5月，頁60-67。

9、馬嘉應、蘇英婷，企業舞弊的防制(上)--朝全面制弊目標 需制度面齊推進，會計研究月刊，第257期，2007年4月，頁43-60。