公司治理概述

公司治理概述

内部编号：（YUUT-TBBY-MMUT-URRUY-UOOY-DBUYI-0128）

目录

1前言1

2公司治理概述1

定义1

范围2

重要性2 3我国公司治理架构3

公司治理相关法令规范3

公司治理机制之设计3

我国公司治理之特性4市场结构概述4

所有权与经营权已渐分离之趋势4

企业集团的特性5

企业交叉持股严重5

海外投资的增加6

散户为主的特性6国内公司治理之重要议题7

4公司治理之执行现况7

董事会7组成8

职权8

制衡9监察人10

组成10

职责11

独立性11

4.2.4制衡11

股东会12

股东的权利12

小股东之监督12

徵求委托书13

资讯透明化14

发行市场之资讯公开14

交易市场之资讯公开14

加强年报公司治理资讯揭露15

关系企业的资讯揭露16

资讯公开管道17

资讯揭露评监系统17归入权18

5我国公司治理之发展方向19

导入独立董事、独立监察人制度19

制定公司治理实务守则20

21公司法於2001年大幅修订，加强对公司治

理之规范

增订公司负责人「忠实义务」21

禁止母子公司交叉持股21

董事、监察人不以具有股东身分为必要22

放宽公开发行公司公告管道22

监察人得列席董事会陈述意见22

放宽股东提起代位诉讼的门槛22建立独立董监事人才资料库23

加强董事、监察人於任期内之持续进修23

加强保障股东权措施23

健全公开收购制度24

揭露涉及不法行为之董事、监察人名单24

证期会公司治理推动小组工作重点24

6证期会在推动公司治理中的角色25

25推动上市上柜公司建立独立董事、监察人制

度

强化资讯揭露25加速年度财务报告公开时点25

修正财务预测制度25

揭露员工红利相关资讯26强化企业会计制度26召开分组会议改善会计制度26

不良债权出售损失应提列特别盈余公积27

建立外部制衡机制27

内部控制制度及财务业务专案查核27

督促公司重视并落实执行公司治理28

制定「证券投资人及期货交易人保护法」28附录一公开发行公司应公告或本会申报事项一览表

附录二内部人短线交易归入权案件概况表

Table of Content

1Preface1

2Concept of Corporate Governance1

Definition1

Extent2

Significance2 3Framework of Corporate Governance in Taiwan2

Regulatory Scheme3

Regulatory Device3

Characteristics of Corporate Governance in Taiwan3 Taiwan’s Market Features3 Trend of Separating Ownership and Control3

Environment of Group Operation5

Cross Shareholding Scenario6

Development of Foreign Investment6

Passive Role Play of Institutional Investor7

Present Issue of Corporate Governance in Taiwan8 4Implementation of Corporation Governance9

Board of Directors9

Composition9

Duties and Responsibilities10

Mechanisms for Controlling Board10

Supervisor (Supervisory Board)12

Composition12

Duties and Responsibilities13

Independence14

4.2.5Mechanisms for Supervisors14

Meeting of Shareholders15

The Role of Shareholder15 Minority Shareholders’ Monitoring16

Proxy Solicitation17

Disclosure and Transparency17

Dissemination of the Primary Market Information17

Disclosure of the Secondary Market Information18

Corporate Governance Disclosure in Annual 18

Report

Disclosure of Affiliated Corporations20

Public Disclosure System20

Information Disclosure Raking System21

Disgorgement again Insider’s Short-Swing Profit22

5Perspectives on Corporate Governance22

Independent Directors and Independent Supervisors23

Taiwan Corporate Governance Code24

25 Reform of the Company Law and Good Corporate

Governance

Duty of Loyalty25

Abolishing the Limitation of Director or

25 Supervisor as Shareholders

25 No Cross-shareholding among Affiliated

Corporations

Attendance of Supervisors in the Board of

26 Directors

Improvement of Derivative Suit26

Strengthening Public Disclosure System26

Database for Independent Members26

Orientation and Training of Directors and

27 Supervisors

Invitation to the Shareholder Meeting, Proxies27

Improve Administrative Procedure of Tender Offer27

27 Publicize the Names of Directors and Supervisors

with Illegal Acts

Possible Areas of Further Reform28 6The Role of SFC in Corporate Governance29

29 Promoting the System of Independent Directors and

Independent Supervisors

Improving Transparency29

29 Earlier Announcement of Annual Financial

Reports

Amend the Regulations of Financial Forecasts 29

Disclosure the Information of Employees Bonuses29

Upgrading Accounting System of Public Companies30

30 Form a Reform Committee to Improve Accounting

System