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題名:公司治理之理論與實踐--經營者支配或股東支配之衝突與調整
書刊名:國立臺灣大學法學論叢
作者:林仁光 引用關係
作者(外文):Lin, Andrew Jen-guang
出版日期:2004
卷期:33:3
頁次:頁201-279
主題關鍵詞:公司治理內部控制內部稽核獨立董事監察人監控機制會計師法律遵循OECDCorporate governance
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(19) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:18
  • 共同引用共同引用:112
  • 點閱點閱:60
公司治理(Corporate Governance)存在已久,並持續受到關注。公司治理並非因某些公司發生弊端,致投資人遭受損失而受到重視。公司治理制度之健全,不但能防止弊端之發生,也能提昇公司經營效能,提高股東之投資報酬,促進經濟之發展。因此,良好的公司治理制度所產生之影響,對於公司、投資人(包括股東)以及整體社會而言,將產生良性互動,製造三贏之效果。反之,缺乏良好的公司治理制度,後果將使投資人信心崩潰,投資意願低落,進而影響公司之籌資及整體經濟活動之發展,由此可見公司治理之重要性。公司治理之議題,對於股東人數較多、所有權與經營權分離現象較為明顯之股份有限公司,所扮演之重要性更加顯著,因為此類公司之多數股東通常均非實際負責或參與公司之營運,而係選任董事組成董事會,將經營權交由董事會及其所組成之經營團隊,一般股東對於公司之經營決策。由於此代理現象之存在,我國公司法之規範制度一向以保護股東為出發點,公司法制中植入許多保護股東之措施,也將給重大經營決策權保留給股東會。然而,實際上經營權由董事會掌控,必須賦予經營者相當程度之自主性與決定權,才能使公司經營發揮最高效益。如何透過公司治理制度提昇公司經營績效、保護股東及其他關係人之權益,也確保公司經營權之充分發揮,公司法制之發展將朝向經營者控制為主軸或仍以傳統股東控制為核心,則為本文討論之重點。
期刊論文
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