查詢結果分析
來源資料
頁籤選單縮合
題 名 | 股東會與董事會的權限分配--對董事報酬決定權的觀察與分析=The Allocation of Powers between Shareholders and Directors--Who Should Decide Directors' Remuneration? |
---|---|
作 者 | 邵慶平; | 書刊名 | 興大法學 |
卷 期 | 1 2007.05[民96.05] |
頁 次 | 頁77-117 |
分類號 | 587.253 |
關鍵詞 | 董事報酬; 股東會中心; 董事會中心; 利益衝突; 忠實義務; Director remuneration; Shareholder primacy; Director primacy; Conflict of interests; Duty of loyalty; |
語 文 | 中文(Chinese) |
中文摘要 | 股東會與董事會之權限分配實為公司治理中最根本的問題,也是過去幾年來我國公司法修訂之重點所在。然而,在董事會地位大幅提升,傳統的「股東會中心」法制逐步被「董事會中心」所取代的同時,公司法中仍將部分公司事項交由股東會決定。對照於權限分配的大勢所趨,這些仍定位為股東會專屬決議事項者,究有何獨特性,而不適於由董事會處理,遂成為值得探究的問題。 基於上述問題意識,本文著眼於董事報酬的決定進行討論。公司法第一九六條規定:「董事之報酬,未經章程訂明者,應由股東會議定。」本於利益衝突迴避的立法目的,本條就權限分配所為之處理,多為學者所肯定,在近年來的公司法制改革中也從未成為批判的焦點。然從契約協商及組織機關運作等不同角度的分析來看,本文認為將董事報酬決定歸屬於股東會之專屬決議事項,確有窒礙難行之處。據此,本文主張,公司法中應正面肯定董事會在董事報酬決定上的地位,以符合實務需求,並進而作成更縝密的規範。 |
英文摘要 | There is no more basic question than“who decides” in corporate governance and this issue has been one of the focal points of recent revisions of Taiwan Company Law (“Company Law”). While the board's role is now much emphasized and a regime of “shareholder primacy” is gradually transformed into one of “director primacy,” some corporate matters are still reserved for resolutions in shareholders’ meeting. As observing the “paradigm shift” in the Company Law, one cannot help but wonder why such matters are so particular and not suitable for the board to decide. This paper focuses on one of such matters—setting directors’ salaries. Article 196 of Company Law requires that directors' salaries should be decided in the corporate charter or the shareholders’ meeting. Based on the prevention of conflicts of interests, such Article is well received among corporate law scholarship and has been untouched in the wave of legal reforms. As looking into the inability of shareholders as a group in decision making and negotiating, this paper challenges the theoretical soundness and the practical feasibility of current rule on directors’ salaries. It is therefore proposed that the Company Law should formally recognize the board’s power on such matter in order to meet the practical needs and regulation purposes. |
本系統中英文摘要資訊取自各篇刊載內容。