法學期刊
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論著名稱:
省思公司治理下之內部監督機制-以獨立資訊管道的強化為核心(Rethinking Internal Monitoring Mechanisms of Corporate Governance: An Approach to Strengthening Independent Information Channels)
文獻引用
編著譯者: 蔡昌憲
出版日期: 2015.06
刊登出處: 台灣/政大法學評論第 141 期/197-276 頁
頁  數: 43 點閱次數: 2655
下載點數: 172 點 銷售明細: 權利金查詢 變更售價
授 權 者: 蔡昌憲
關 鍵 詞: 組織行為內部資訊流通內部稽核外部稽核舉報制度監察人獨立董事審計委員會內控制度監督義務
中文摘要: 從本文檢視的案例似可發現,欲使含內控制度、法令遵循與風險管理在內之公司內部自律機制確實運行、董事監督義務有效發揮,企業內部資訊流通乃關鍵之前提。本文透過組織行為之觀點,分析董事會決策過程之步驟,以瞭解資訊流通扮演的角色;並藉此印證:確保獨立之資訊獲取管道以提供董事會多樣的資訊來源,乃強化我國公司治理下之內部監督機制的重要關鍵。又本文認為,自現行我國公司治理模式觀之,無論是雙軌制下的監察人與獨立董事,抑或是單軌制下之審計委員會,均有企業內部資訊流通的缺失存在。鑑此,本文綜合提出以下改革芻議:公司監督者直接掌控內部稽核與外部稽核、強化舉報制度、公司監督者獲得外部法律或其他專業顧問之建議與協助。
英文關鍵詞: Organizational Behavior, Internal Information FlowInternal AuditorExternal AuditorWhistle-Blowing SystemCompany AuditorIndependent DirectorAudit CommitteeInternal ControlsDuty to Monitor (Duty of Oversight)
英文摘要: After examining the scandals of the First Securities Investment Trust Corporation in Taiwan, those of Toyota and Olympus in Japan, and the financial crisis that swept through the global capital market, we seem to be able to find that internal information flow might be a determinant prerequisite for the well-functioning of internal corporate governance mechanisms, including internal controls, legal compliance programs and risk management mechanisms, as well as the legal duty to monitor. This article, from the perspective of organizational behavior, analyzes the steps in the process of a board’s decision making in order to know what role internal information flow within a corporation plays in the board process. Through this analysis, this study demonstrates that ensuring independent information gathering channels to provide the board with a variety of governance information might be a key factor in strengthening the internal monitoring mechanisms of corporate governance in Taiwan. In addition this study examines failures of internal information flow both in Taiwanese corporations adopting traditional company auditors while establishing independent directors, and in those with audit committees replacing company auditors. To prevent similar failures, this study makes three reform proposals: first, directly controlling internal and external auditors by corporate monitors, including independent directors, audit committees or company auditors; second, reinforcing whistle-blowing systems; and third, vesting the aforementioned corporate monitors with access to assistance or advice from external legal or other professionals. Overall, as risk management becomes a core issue for regulators internationally, we need to pay attention to how to fortify independent information channels for corporate monitors. In this way they can be more prepared to monitor the risks faced by corporations, thereby contributing to Taiwan’s progress in corporate governance.
目  次: 壹、前言
貳、企業內部資訊流通之問題
一、Toyota 案之公司治理模式與檢討
二、Olympus 案之公司治理模式與檢討
三、小結
參、企業內部自律機制
一、內控制度與法令遵循
(一)目的與運作方式
(二)對公司治理之意義及金融海嘯後之發展趨勢
二、企業風險管理
(一)目的與運作方式
(二)對公司治理之意義及金融海嘯後之發展趨勢
三、風險管理、內控制度及法令遵循間之關聯性
四、董事監督義務、內部資訊流通及內部自律機制
肆、強化公司治理下之內部資訊流通:一個組織行為的觀點
一、董事獨立性之規範強制性及其侷限性
二、由董事會決策過程之各步驟檢視資訊流通問題
(一)法律上權力與事實上權力
(二)董事決策過程之步驟分析
三、資訊流通問題的解決之道:強化獨立獲取資訊的多重管道
(一)過程導向方法之概說
(二)我國控制股東掌控資訊流通的公司治理問題
四、小結:風險監督之前提乃有效的資訊傳達管道
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相關論著:
蔡昌憲,省思公司治理下之內部監督機制-以獨立資訊管道的強化為核心,政大法學評論,第 141 期,197-276 頁,2015年06月。
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