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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/70238


    Title: 現行上市上櫃公司獨立董事制度之檢討暨改進方案—— 從實證面出發
    Other Titles: A Study of the Regime of Independent Directors of Listed Companies in Taiwan—an Empirical Study Approach
    Authors: 劉連煜
    Liu, Len-Yu
    Contributors: 法律系
    Keywords: 獨立董事;審計委員會;單軌制;雙軌制;公司治理;獨立董事問卷
    Independent directors;Audit committee;Unitary board;Two-tier boards;Corporate governance;Questionnaire of independent directors
    Date: 2010.04
    Issue Date: 2014-09-30 17:49:53 (UTC+8)
    Abstract: 經由實證研究後，本文認為，在法制基本架構上，應由公司自行決定採用獨立董事或監察人制度（監察人制度，在法令上應再強化其獨立性），不宜強制企業採用單軌制。如企業選用獨立董事制度，則應配套採用審計、提名及薪酬委員會，並不可再設監察人。至於在近程上，則宜檢討監察人與獨立董事同時並存確已造成監督權責難以劃分的問題。但關於獨立董事責任之減輕或免除、內部董事與外部董事（或執行董事與非執行董事）責任之區分、獨立董事之選舉方式之變革，則應再尋求各界進一步之共識，列為較遠程之改革項目。
    After an empirical study, this paper concludes that the basic legal framework should allow listed companies and over-the-counter traded companies to have room to decide on its own accord whether to adopt an independent director regime or supervisor regime, instead of inappropriately requiring these companies to compulsorily adopt the so-called “unitary board” — the independent director system. At the same time, the supervisor regime in Taiwan still needs to further strengthen its independence under the current legal structure and regulations. In case a company chooses to adopt the independent director system, then the audit committee and compensation committee should both be put in place as complementary supporting measures. In the meantime, the supervisors must not to be instituted under this scenario of having an independent director system.At present, there is an urgent need to reconsider the challenges posed by the simultaneously existing supervisors and the independent directors in terms of their respective division of responsibilities in fulfilling their monitoring function. The legal reforms concerning the reduction and/or waiver of the independent directors’ liabilities, the demarcation of accountabilities between inside directors and outside directors (or executive directors and non-executive directors), and the change in electoral mechanisms for independent directors, all require further public opinions input in order to reach a consensus in the future.
    Relation: 法學評論, 114, 53-156
    Data Type: article
    Appears in Collections:[政大法學評論 TSSCI] 期刊論文

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