法學期刊
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論著名稱:
論公司治理與獨立董事之受任人義務(On Corporate Governance and Fiduciary Duties of Independent Directors)
文獻引用
編著譯者: 何曜琛方元沂
出版日期: 2011.07
刊登出處: 台灣/華岡法粹第 50 期/83-109 頁
頁  數: 27 點閱次數: 2568
下載點數: 108 點 銷售明細: 權利金查詢 變更售價
授 權 者: 方元沂
關 鍵 詞: 公司治理獨立董事之受任人義務經營判斷法則審計委員會公司內部監控機制
中文摘要: 公司之內部監控機制攸關公司治理之良窳,我國爲改善傳統監察人監控功能不彰之問題,引進獨立董事與審計委員會之英美監控機制制度。然而,自移值英美監控機制制度至今,因缺乏足夠之配套措施和與傳統公司體制之衝突,獨立董事與審計委員會制度在我國並無法發揮預期之監督功能。而其中,獨立董事之受任人義務規範爲此制度中不可或缺之重要配套措施。
獨立董事之受任人義務應妥適設計並予以明確之規範,因其對於獨立董事與審計委員會制度是否能在我國公司之公司治理發揮其效,至爲關鍵。一般而言,獨立董事亦爲公司董事,因我國公司法並未明文區別內部董事與外部獨立董事之義務,獨立董事亦爲公司法定義之負責人,而在公司法第 23 條之適用範圍內,負有上述之董事受託人義務,即對公司負有注意和忠實義務。惟因獨立董事與內部董事在功能和實際運作之差異,對於獨立董事和內部董事受任人義務之內涵則應採取不同之態度。
英文關鍵詞: corporate governancefiduciary duties of independent directorsbusiness judgment ruleaudit committeeinternal corporate monitoring mechanism
英文摘要: The internal monitoring mechanism of a company has an enormous influence to the soundness of its corporate governance. In order to improve the poor monitoring performance of the traditional supervisors, Taiwanese corporate law adopted an Anglo-American style monitoring mechanism in 2006, with the traditional supervisors being replaced by a unitary board with significant independent membership and an audit committee. However, due to the lack of required cooperative measures and the conflicts with the traditional corporate structure, the newly adopted monitoring mechanism does not perform its role effectively since 2006.
The regulation for fiduciary duties of independent directors is one of the required cooperative measures for this monitoring mechanism. Fiduciary duties of independent directors should be well-defined and properly -designed under regulatory framework. Generally speaking, independent directors own fiduciary duties to their company (including the duty of care and the duty of loyalty) under Article 23 of Taiwan’s company law since the Taiwan’s company law does not distinguish independent directors with other directors under the meaning of corporate “responsible persons”. However, because of the differences in function and actual operation between independent directors and insider directors, the standard of duty to which independent directors will be held in any given case is unlikely to be the same as that for insider directors.
目  次: 壹、前言
貳、我國公司治理與獨立董事法制
一、我國之公司治理機制與發展
二、我國獨立董事與審計委員會
參、我國獨立董事之受任人義務
一、董事之受任人義務
二、獨立董事之受任人義務
肆、結論
相關法條:
相關判解:
相關函釋:
相關論著:
何曜琛、方元沂,論公司治理與獨立董事之受任人義務,華岡法粹,第 50 期,83-109 頁,2011年07月。
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