早在1990年代，歐盟執委會即已著手整合各會員國的公司法規，以穩固歐洲單一市場的發展，2002年美國的Enron案的財報不實醜聞引發的公司治理失靈，促使歐盟已經進行了一系列公司治理的改革，而2008年爆發的金融風暴促使歐盟再度檢討公司治理的議題。金融業主要為銀行業、證券業與保險業，組織架構均為上市公司，而在歐洲單一市場的經營範圍，造成歐洲金融業的跨國經營，歐洲金融業的榮枯對於歐盟的國民經濟發展有非常大的影響，因此在檢討全球金融風暴的衝擊與因應措施中，歐盟執委會特別針對金融業的公司治理進行一系列的改革。本文探討在金融風暴後歐盟致力於金融業公司治理的改革外，並以不論在立法或修法仍對我國有相當影響的德國為例，以檢視德國在落實歐盟公司治理規則的實際作法，以期國內對於德國公司法改革進一步的理解。

The EU Commission has begun to harmonize the corporation law of member states since 1970s in order to stabilize the development of the Single European Financial Market. The Enron scandal in 2002 showed the failure of corporate governance and contributed to the EU's reform of corporate governance. The EU has especially reformed corporate governance of the financial industry after the global financial crisis in 2008. The globalization and liberalization of the financial industry have a great influence on the EU's economic development and prosperity. Hence, the EU Commission has underlined the corporate governance of the financial industry after the global financial crisis in 2008. The thesis focuses on the EU’s corporate governance reform after the global financial crisis in 2008. It takes Germany as example to review how concrete member state to comply the EU’s rules.