從美國法與德國法股份有限公司董事會之規定論我國股份有限公司董事會之組織架構

陳麗娟

中文摘要

公司治理(Corporate Governance)一詞源自美國公司法,也進而帶動全球對於公司治理的議題,德國的股份有限公司由於其歷史與社會福利國家的背景,加上工會組織的強大勢力,使得德國的股份有限公司組織結構具有獨特的特徵。我國股份有限公司的組織架構,基本上係繼受德國股份有限公司法(Aktiengesetz)與日本1899年商法的體制,係由公司最高意思機關的股東會、負責監督董事(會)執行業務的監察人、以及負責執行業務的董事(會)組成。近年來,由於一連串的金融弊案,不時會引爆地雷股,而為了要加強公司治理,引進美國的獨立董事制度暗潮洶湧,本文將先從介紹美國法與德國法關於股份有限公司的董事會組織結構,並說明我國公司法及證券交易法等相關法規之規定,在比較美國法與德國法關於董事會的組織架構後,進而探討應如何健全我國股份有限公司的組織結構,以期落實我國的公司治理制度。

 

The Structure of Board of Directors under the Legal Comparison among American, German and Taiwan’s Corporation Law

Li-Jiuan Chen

abstract

Corporate Governance which is a prevalent topic all over the world derives from the American Corporation Law. The Board of Directors is the core of American corporate governance. The German corporation structure is a two-tier system due to the historical background with the social welfare system and the strong trade unions. The corporate governance consists of the board of directors and the supervisory board in German corporation. In general, the Taiwan’s company law has adopted the German and Japanese Corporation Law System. After the Enron scandal, most countries have taken reform of the corporate governance. The US Congress passed the Sarbanes-Oxley-Act and the German Federal Government introduced the Corporate Governance Codex in 2002. This article focuses on the structure of board of directors under legal comparison among American, German and Taiwan’s corporation law in order to find out a suitable model to improve corporate governance in Taiwan.