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標題: | 2001-2010年台灣公司治理發展之回顧研究 A Survey of Corporate Governance Development in Taiwan: 2001-2010 |
作者: | Lin-Na Liao 廖琳娜 |
指導教授: | 柯承恩 |
關鍵字: | 公司治理,股權結構,董事會結構,治理法規,獨立董事, Corporate governance,ownership structure,board of directors,governance regulation,independent director, |
出版年 : | 2012 |
學位: | 碩士 |
摘要: | 本研究係藉由回顧2001年至2010年台灣公司治理情況與研究結果,建構我國公司治理法規與市場機制發展架構。並藉由歸納立法過程、市場機制演變中產生的爭議以及學術研究結果,對公司治理機制與學術研究發展提供未來改革、探討研究的方向。本研究使用學術期刊、台灣經濟新報與法規資料庫探討公司治理之發展,並將TSSCI管理學類期刊中與公司治理研究相關95篇文獻依出版期刊、出版日期、研究方式、資料來源、研究主題、公司治理之影響或成因、研究理論等類別分類探討。本研究發現,台灣公司治理機制受到金融弊案造成的社會壓力影響極大,立法過程中專家學者與產業界之參與影響法規制度之設立;另一方面,學術研究則多使用實證研究證實公司治理之有效性。
本文建議,未來獨立董事與審計委員會制度之推行仍須慎加考量,增加董事會與薪酬委員會之運作過程的資訊透明度有利於外界監督。學術研究方面,董事會之運作過程為未來研究可發展之方向,深入企業了解董事會的運作過程可對於獨立董事、功能委員會之有效性提出更有力之證據。 This research reviews the development of corporate governance in Taiwan during 2001 till 2010, and develops a framework to integrate the governance regulations and market mechanism. It summarizes the legislative process, evolving arguments and academic research to lead to suggestions for future policy reform and further research in the area of corporate governance. This research conducts comprehensive review of 95 academic papers published in Taiwan’s recognized publications as well as relevant legal documents in corporate governance. The research findings indicate the development of corporate governance regulation is closely tied to the social pressure due to corporate scandals in the capital market as seen in other countries. In the process of developing regulations, academic researchers and business sectors have their respective participation and influence over the resulted regulations. In addition, academic research has focused much to investigate the effectiveness of corporate governance reform in Taiwan. Based on the research findings, we suggest there is a need to further enhance the role of independent auditor and audit committee. It is also important to increase the transparency of the function of board of directors and compensation committee. In addition, more research can be conducted in the issues related to the actual function and operation of corporate board so that more evidence can be available for policy makers’ consideration in formulating corporate governance regulations. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/6817 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 會計學系 |
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檔案 | 大小 | 格式 | |
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ntu-101-1.pdf | 2.12 MB | Adobe PDF | 檢視/開啟 |
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