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題 名 | 薪酬委員會之功能及運作模式:評析證券交易法第14條之6=The Functions and Operation Model of Compensation: An Analysis on Section 14-6 of Securities Exchange Act |
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作 者 | 鄧穎懋; 李秀玲; | 書刊名 | 朝陽商管評論 |
卷 期 | 11:1 2012.06[民101.06] |
頁 次 | 頁69-85 |
分類號 | 553.97 |
關鍵詞 | 薪酬委員會; 董監事; 公司治理; 公司法; 證券交易法; Compensations committee; Board members; Corporate governance; Corporation act; Securities exchange act; |
語 文 | 中文(Chinese) |
中文摘要 | 倫敦金融時報100指數成分(FTSE)指出英國企業董事的整體薪酬平均提高49%,平均每人薪酬為270萬英鎊(約416萬美元)。根據我國證交所公布資訊,萬泰銀行2010年之稅後淨損新台幣340億元,但董監事加計兼任員工,薪資卻較2009年大增5181萬元,平均每位董監事加計兼任員工多領近150萬元整,居上市公司肥貓之首。為避免企業肥貓及貧富差距擴大惹民怨,我國證劵交易法於中華民國99年11月新增訂14條之6,規定上市櫃公司如實收資本額達新台幣100億之股票公開公司,應設薪酬委員會。未達實收資本額達新台幣100億之股票公開發行公司,應於2011年底前需設置薪酬委員會。惟該薪酬委員會組織功能及運作模式,未有獨立董事及審計委員會的詳細規範。薪酬委員會源自英美國家,但其因公司治理問題與台灣實況不盡相同,故薪酬委員會之運作模式不能一體適用。本文從公司治理角度、公司法、證券交易法及相關法令規定,探討薪酬委員會之功能及運作模式,試圖提出建議,建構一個合理、公正、透明的薪酬委員會,並結合審計委員會,外部專業顧問,管理策略、營運績效及內控稽核制度,共同監督董監事及高階經理人之合理薪酬上限,提升公司整體之競爭力。 |
英文摘要 | FTSE (Index 100) indentified that the average compensation of board members in public held corporations in U.K. increases by 49%. The average compensation is 2,700,000 pounds (USD 4,160,000). According to the information promulgated by SEC, the deficit after tax amounted to 34,000,000,000 for Cosmo Bank. However, compared to the year of 2009, the compensations of Board members while serving as corporate employees skyrocketed to NT$51,810,000, the average compensation while serving as corporate employees increased about NT$1,500,000 more that ranked the number one ”fat cat” in listed companies. In order to curtail the significant wealth difference and to easy the complaints of general public, Section 14-6 of Securities Exchange Act is amended to stipulate that corporation with capital exceeding 10,000,000,000 shall set up compensation committee, while corporation with capital less than 10,000,000 in November, 2011. However, the functions and operation model of compensation committee were not well regulated as those of auditing committees and independent directors. Although compenations committee derives from Anglo-American countries, the encountered problems are different. The compensations committee aims to prevent agency problems that existed in the U.S.A. and U.K., while eliminating or coordinating the conflict of interest between dominant shareholders and small shareholders in Taiwan.The study tries to criticize and comment the establishment of compensation committee, while analyzing its functions and operation model for the purpose of rendering suggestions for the new implementation rules and regulation by government. A sound, fair, reasonable, transparent compensations committee coupled with corporate managerial strategies, independent consultant, operations performance and internal auditing mechanism may enhance corporate integral competiveness. |
本系統中英文摘要資訊取自各篇刊載內容。