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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/35058
Title: | 由監察人制度探討監察人之監察程序 |
Authors: | Min-Li Pei 裴敏麗 |
Advisor: | 林嬋娟 |
Keyword: | 公司治理,監察人,監察程序, corporate governance,supervisor,supervisor procedures, |
Publication Year : | 2005 |
Degree: | 碩士 |
Abstract: | 以「公司治理」為研究議題之學術論文、書籍、刊物及報導眾多,其中探討監理機制者亦佔有相當比例,建議強化或改善現有監察人制度是經常被提及的一個方向,雖然多位論者提及應有一套「監察人執行業務之方法」或「最佳實務(Best Practice)範例」,然而並沒有立法機關或研究單位提出一套準則或範例作為企業及監察人在執行職務時之依據或參考。近年來發生數起管理者掏空舞弊案件以及地雷股事件,引發主管機關高度關切以及小股東(包括職業股東)在股東會上對監察人投注相當的質問等,對監察人的要求越來越強烈,投資人保護中心甚至對董監事提起訴訟。因此,監察人急須有一套執行準則或方法以為執行職務之依據,以及訴訟時作為已善盡職責之證據。
本文首先說明公司治理的基本概念及比較美國、德國及日本三國之公司治理制度,藉以了解我國之公司治理制度現況及改革方向。由於監察人制度在我國實施已久,但是並未發揮應有之機能,因此進一步探討我國之監察人制度。首先,確定監察人的定位、監察人的權責、以及監察人可以運用的資源,然後探討在現有環境下,監察人應該如何執行其工作以不負所託,同時引用會計師界所使用之審計方法,研擬一套監察人執行工作之程序,以及文件紀錄的範例作為參考。 'Corporate Governance' had been discussed by a lot of academic or practical institutions or forums. The supervisory mechanism is one of the topics which been raised frequently. Most of the people mentioned about 'Best Practice' for enterprise, but there are no standards or procedures to follow. Although the supervisor system had been implemented in Taiwan for many years, the performance of the duty is not effective. After lots of scandals occurred, the public investors started to ask those directors and supervisors to be more responsible for their duties. Some of supervisors even had been sued. For those supervisors, they need a supervisory guideline or procedures in order to either be more productive or protect themselves from lawsuits. The thesis introduces the concept of audit and some of audit skills which can be applied to supervisors, and propose a supervisory procedure for implementation. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/35058 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 會計學系 |
Files in This Item:
File | Size | Format | |
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ntu-94-1.pdf Restricted Access | 630.91 kB | Adobe PDF |
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