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來源資料
頁籤選單縮合
題 名 | 從公司治理的微觀基礎探討我國強制設立獨立董事之必要性=Exploring the Necessity of Establishing Mandated Independent Directors via Microfoundation of Corporate Governance |
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作 者 | 傅豐誠; | 書刊名 | 經社法制論叢 |
卷 期 | 34 2004.07[民93.07] |
頁 次 | 頁41-75 |
分類號 | 553.9 |
關鍵詞 | 公司治理; 獨立董事; 董事會結構; 委託代理關係; 資訊不對稱; 契約不完備; 交易成本; Corporate governance; Independent director; Board composition; Principal-agent relationship; Asymmetric information; Contractual incompleteness; Transaction cost; |
語 文 | 中文(Chinese) |
中文摘要 | 最近政府及學界均意識到加強公司治理的重要性,在探討如何進一步落實我國公司治理效能時,是否強制設立獨立董事成為大家爭辯的焦點之一。在各種論辯之中,不乏從企業管理及財經法制等角度提出的卓見宏論,從經濟行為的微觀基礎切入的討論較少。本文的目的乃是以契約理論為出發點,探討公司治理的內涵及型式,再納入制度環境的因素,指出獨立董事發揮效能的條件,並從交易成本理論的觀點,說明我國強制設立獨立董事的可能結果,並提出一些對我國從事公司治理改革行動優先順序的看法。 |
英文摘要 | Recently, scholars and government administrators have noticed the importance of corporate governance. When exploring different possibilities in order to install effective corporate governance into enterprises, whether or not to establish mandated independent directors has stimulated much debate. Many management and legal arguments have been proposed, but not much has been discussed from an economic behavior point of view. The purpose of this paper stems from contract theory and will explore the form and characteristic of corporate governance. The factor of institutional environment will be considered and used to elucidate the conditions for utilizing independent directors effectively. Furthermore, from transaction theory's perspective, this paper will explain the possible outcome of establishing independent directors in Taiwan. Finally, a priority list of enhancing corporate in Taiwan is proposed. |
本系統中英文摘要資訊取自各篇刊載內容。