頁籤選單縮合
題名 | 從德國「公司治理規約」看該國公司治理之改革=The Study of the German Corporate Governance Code |
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作者 | 陳麗娟; | 書刊名 | 東海大學法學研究 |
卷期 | 26 2007.06[民96.06] |
頁次 | 頁45-84 |
分類號 | 585.943 |
關鍵詞 | 公司治理; 德國; 雙軌制; 共同參與決定; 董事會; 監事會; 股東大會; 德國公司治理規約; Corporate governance; Germany; Two-tier system; Codetermination; Board of directors; Supervisory board; Shareholders' meeting; German corporate governance code; |
語文 | 中文(Chinese) |
中文摘要 | 目前,公司治理在全世界不僅是學術界,而且在各國的立法機關與企業界,均是一個很熱門的議題。德國的學術界、產業界與聯邦政府均積極的討論,希望能找出一個最佳的公司治理模式,以因應全球化的挑戰與提升德國企業的國際競爭力。與英美的公司治理制度相比較,大型的機構投資人在德國的公司治理中扮演著重要的角色。在美國的Enron與WorldCom兩大公司的財務醜聞與國內的Phillip Holzmann建築股份有限公司面臨破產的衝擊下,聯邦政府更積極的著手改革公司治理制度,以便使德國的公司治理制度更透明,且加強投資人對於上市的股份有限公司管理與監督的信心。除了修訂相關的法律規定外,並且制定公布了德國公司治理規約,以作為公司治理的行為準則。雖然德國公司治理規約是以自律規定為主要的內容,建議企業能遵守規約的規定,但依據股份法第161條之規定,上市的股份有限公司每年均應聲明是否符合德國公司治理規約的內容進行公司治理,違反時將會受到制裁。本文將說明德國公司治理規約的內容與德國政府改革公司治理制度的具體作法,以作為同樣是大陸法系的我國在改革公司治理制度的參考。 |
英文摘要 | Corporate governance is currently worldwide a hot topic. The German academies, industries and the Federal Government have actively discussed about this topic in order to find out the best model for the corporate governance and improve the competitiveness of German undertakings on the international market. In comparison to the Anglo-American corporate governance system, large institutional investors play an important role in the German corporate governance. Under the impact of the financial scandals of Enron and WorldCom in the USA and the domestic bankruptcy case of Phillip Holzmann Corporation, the Federal Government triggered the reform of the corporate governance system. The German Corporate Governance Code was enacted besides the amendment of regulations for corporation. The German Corporate Governance Code is self-regulatory and contents recommendations and suggestions for the two boards of all companies to follow. Companies have to explain yearly their compliance of the Corporate Governance Code according to the German Stock Corporation Act. This essay describes the contents of the German Corporate Governance Code and the concrete measures of the Federal Government for the reform of the corporate governance system. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。