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題 名 | 論公司治理設置獨立董事之風險:法律觀點=The Risk of Establishing Independent Director under Corporate Governance: The Legal Perspective |
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作 者 | 謝紹芬; | 書刊名 | 中華技術學院學報 |
卷 期 | 30 2004.06[民93.06] |
頁 次 | 頁275-302 |
分類號 | 553.97 |
關鍵詞 | 公司治理; 獨立董事; 風險管理; Corporate governance; Independent director; Risk management; |
語 文 | 中文(Chinese) |
中文摘要 | 國內多數企業深具濃厚家族色彩,衍生諸多經營風險,罔顧企業應有的社會責任,不但損及股東權益,而且波及國家金融秩序安定。為迎接跨國企業集團、企業所有權與經營權分離的時代潮流,政府積極推動公司治理、獨立董事等制度。本文理論與實務並行探討,分析本國與國外公司之不同管理體制,進而探討經營企業及獨立董事制度之風險。最後,建議公司設置獨立董事機制,應為強化公司風險管理之宗旨。 |
英文摘要 | Most of the domestic enterprises are family oriented; which results in much business risk. The enterprises not only neglect corporate social responsibility, but also inflict damage on the interests of their stockholders. To meet the era of multinational corporations, in which business ownership is separated from business operation, the government actively promotes the institution as Corporate Governance and Independent Directors. Keeping the balance between the theory and the practices, the paper analyzes the difference of management systems between domestic and foreign companies, e4xplores the risks of business operation and director institutions, and finally suggests that the formation of independent directors mechanism should aim at strengthening risk management. |
本系統中英文摘要資訊取自各篇刊載內容。