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題名：董事會功能性分工之法制課題--經營權功能之強化與內部監控機制之設計
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 Jen-guang
出版日期：2006
卷期：35:1
頁次：頁157-266
主題關鍵詞：董事會；獨立董事；審計委員會；提名委員會；薪資報酬委員會；監察人；公司治理；經營權；管理階層；Board of directors；Independent directors；Outside directors；Audit committee；Nominating committee；Compensation committee；Supervisor；Corporate governance；Managerial function；Management
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(22) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:20
  • 共同引用共同引用:187
  • 點閱點閱:77
董事會功能性分工之議題，必須先釐清董事會之定位，究竟屬業務決策機關、業務執行機關、或監督管理階層經營之監督角色，確定其功能後，始能進一步討論董事會功能之分工。本文試圖分析我國目前公司法制上對於董事會之定位，並進一步山公司實務運作層面，瞭解董事會之實際運作情形，來說明董事會之分工情形。然後，再由國際上以及國內推動公司治理，關於董事會之功能、組織、職權，以及獨立董事、審計委員會等功能性委員會之設置，祈求釐清公司內部各主要機關人員所扮演之角色，其功能與職權之劃分。並針對我國公司法制未來之發展趨勢，藉由對目前所推動之公司治理制度、上市上櫃公司治理實務守則、證券自律組織關於董事會、獨立董事之規定、二○○四年七月十四日行政院院會通過送第五屆立法院審議之證券交易法修正草案，以及投稿前由行政院金融監督管理委員會提交行政院審議之證券交易法部分條文修正草案，關於獨立董事及審計委員會設置之相關規定之分析，試圖尋找出目前公司法制中關於董事會職權行使規範之問題，並對未來修法方向，提出個人建議，期能發揮拋磚引玉之功能，並提供作爲修法之參考。
In order discuss the issues regarding the division of board function, it is necessary to identify the role of the board of directors. All the issues an from two potentially conflicting factors between the protection of shareholders and the enhancement of managerial functions of the board of directors. In order to maximize shareholders' interests, it is important to enhance both board's function as well as supervisory mechanisms. The proposed introduction of independent directors and functional committees such as audit committees is intended to reach this goal. However, how independent directors as well as audit committees can carry out their functions as proposed in the 2005 Amendment Bill of the Securities Law remains to be observed. This article takes the position that, under the proposed setting, the independent directors might not function well as imagined. Whether independent directors and audit committees can carry out the supervisory functions depending on the nominating procedure and composition of the board as well as the persons who taking the position of independent directors.
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圖書
1.楊敏華(2004)。企業與法律--公司治理之監視制度研究。中華公司治理協會。  延伸查詢new window
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7.王文宇(2003)。公司法論。元照出版有限公司。  延伸查詢new window
8.余雪明(2003)。證券交易法。財團法人中華民國證券暨期貨市場發展基金會。  延伸查詢new window
9.廖大穎(2002)。公司法原論。台北：三民書局。new window  延伸查詢new window
 
 
 
 
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