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題 名 | 董監事、經理人職責之公司治理機制--以金融控股公司為例=Corporate Governance Mechanism on the Responsibilities of Company Directors, Supervisors and Managers--The Case of Financial Holding Company |
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作 者 | 林宜男; | 書刊名 | 政大法學評論 |
卷 期 | 75 2003.09[民92.09] |
頁 次 | 頁245-323 |
分類號 | 587.2 |
關鍵詞 | 公司治理; 獨立董事; 外部董事; 獨立監察人; 外部監察人; OECD公司治理準則; 上市上櫃公司治理實務守則; 金融控股公司; 內部控制; 內部稽核; Corporate governance; Independent director; Outside director; Independent supervisor; Outside supervisor; OECD principles of corporate governance; Listed companies' practical guidelines of corporate governance; Financial holding company; Internal control; Internal auditing; |
語 文 | 中文(Chinese) |
中文摘要 | 公司成立目的係為全體員工與股東追求最大之經營利潤,但公司經營者有時卻因為個人私利,而損害到公司債權人與小股東權益。因此,近年來我國諸多企業例如東隆五金、國產汽車、順大裕、萬有紙廠、仁翔建設、羅傑建設、聯成食品、瑞園紡織、新巨群、國揚實業、中精機、廣三集團、東帝士集團、臺鳳、安峰等利用詐欺、內線交易、短線交易、交叉持股、借殼上市等方式損害投資者利益,不禁讓人質疑我國現行法令對公司董監事、經理人職責之監督成效為何? 因此本文深入研究應如何針對公司董監事、經理人職權建立起一套良好之公司治理機制,並以金融控制公司為例進一步研討之。本文研究範圍以(一)我國金融控股公司監理制度之建立與(二)國際上對公司治理攸關董事職責之規範外,將僅針對(三)金融控股公司董監事、經理人任用資格條件與競業禁止之規範、與(四)加強金融控股公司董監事獨立性職權之規範等議題,為主要研究項目。 |
英文摘要 | The purpose of incorporation is to pursue maximum profits for employees and shareholders alike, yet sometimes a company's managers might harm the interests of company creditors and small shareholders to benefit themselves. Recently, a large number of domestic companies have engaged in fraud, insider trading, short buying and selling, cross ownership, and back door listing to the harm of investor interests, raising doubts over the effectiveness of our present laws and regulations on monitoring the obligations of company directors, supervisors and managers. This thesis focuses on the establishment of an effectual mechanism for corporate governance. The financial holding company is used as a sample subject for a more in-depth discussion. The following issues are studied: (1) the establishment of a supervisory system for financial holding companies in Taiwan; (2) international corporate governance concerning the responsibilities of a company's director; (3) the qualifications for appointment as a company's director, supervisor or manager, and the prohibition on such persons in holding additional titles of similar nature; and (4) ways of strengthening restrictions on the discretionary powers of directors and supervisors. |
本系統中英文摘要資訊取自各篇刊載內容。