公司治理概述

1、目录1、, 、.前言12公司治理概述12.1 定义12.2 范围22.3 重要性23我国公司治理架构33.1 公司治理相关法令规范33.2 公司治理机制之设计33.3 我国公司治理之特性43.3.1 市场结构概述43.3.2 所有权与经营权已渐分离之趋势43.3.3 企业集团的特性53.3.4 企业交叉持股严重53.3.5 海外投资的增加63.3.6 散户为主的特性63.4 国内公司治理之重要议题74公司治理之执行现况74.1 董事会74.1.1 组成84.1.2 职权84.1.3 制衡94.2 监察人104.2.1 组成104.2.2 职责114.2.3 独立性114.2.4 制衡114.3

2、 股东会124.3.1 股东的权利124.3.2 小股东之监督124.3.3 徵求委托书134.4 资讯透明化144.4.1 发行市场之资讯公开144.4.2 交易市场之资讯公开144.4.3 加强年报公司治理资讯揭露154.4.4 关系企业的资讯揭露164.4.5 资讯公开管道174.4.6 资讯揭露评监系统174.5 归入权185 我国公司治理之发展方向195.1 导入独立董事、独立监察人制度195.2 制定公司治理实务守则205.3 公司法於 2001 年大幅修订，加强对公司治理之21规范5.3.1 增订公司负责人忠实义务215.3.2 禁止母子公司交叉持股215.3.3 董事、监察人不

3、以具有股东身分为必要225.3.4 放宽公开发行公司公告管道225.3.5 监察人得列席董事会陈述意见225.3.6 放宽股东提起代位诉讼的门槛225.4 建立独立董监事人才资料库235.5 加强董事、监察人於任期内之持续进修235.6 加强保障股东权措施235.7 健全公开收购制度245.8 揭露涉及不法行为之董事、监察人名单245.9 证期会公司治理推动小组工作重点246 证期会在推动公司治理中的角色256.1 推动上市上柜公司建立独立董事、监察人制度256.2 强化资讯揭露256.2.1 加速年度财务报告公开时点256.2.2 修正财务预测制度256.2.3 揭露员工红利相关资讯266.

4、3 强化企业会计制度266.3.1 召开分组会议改善会计制度266.3.2 不良债权出售损失应提列特别盈余公积276.4 建立外部制衡机制276.5 内部控制制度及财务业务专案查核276.6 督促公司重视并落实执行公司治理286.7 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 Content1 Preface12 Concept of Corporate Governance12.1 Definition2.2 Extent2.3 Significance3 Framework of Corpora

5、te Governance in Taiwan23.1 Regulatory Scheme33.2 Regulatory Device33.3 Characteristics of Corporate Governance in Taiwan33.3.1 Taiwan s Market Features33.3.2 Trend of Separating Ownership and Control 33.3.3 Environment of Group Operation53.3.4 Cross Shareholding Scenario63.3.5 Development of Foreig

6、n Investment63.3.6 Passive Role Play of Institutional Investor73.4 Present Issue of Corporate Governance in Taiwan84 Implementation of Corporation Governance 94.1 Board of Directors94.1.1 Composition94.1.2 Duties and Responsibilities104.1.3 Mechanisms for Controlling Board104.2 Supervisor (Superviso

7、ry Board)124.2.1 Composition124.2.2 Duties and Responsibilities134.2.3 Independence144.2.5 Mechanisms for Supervisors144.3 Meeting of Shareholders154.3.1 The Role of Shareholder154.3.2 Minority Shareholders Monitoring164.3.3 Proxy Solicitation174.4Disclosure and Transparency174.4.1 Dissemination of

8、the Primary Market Information174.4.2 Disclosure of the Secondary Market Information184.4.3 Corporate Governance Disclosure in Annual Report 184.4.4 Disclosure of Affiliated Corporations204.4.5 Public Disclosure System204.4.6 Information Disclosure Raking System214.5 Disgorgement again Insider s Sho

9、rt-Swing Profit225 Perspectives on Corporate Governance225.1 Independent Directors and Independent Supervisors235.2 Taiwan Corporate Governance Code245.3 Reform of the Company Law and Good Corporate Governance255.3.1 Duty of Loyalty255.3.2 Abolishingthe Limitationof Director or 25Supervisor as Share

10、holders5.3.3 No Cross-sharehold ing among Affiliated25Corporati ons5.3.4 Attendance of Supervisors in the Board of 26 Directors5.3.5 Improveme nt of Derivative Suit265.3.6 Stre ngthe ning Public Disclosure System265.4 Database for Independent Members265.5 Orientation and Training of Directors and Su

11、pervisors275.6 Invitation to the Shareholder Meeting. Proxies275.7 Improve Administrative Procedure of Tender Offer275.8 Publicize the Names of Directors and Supervisors with27Illegal Acts5.9 Possible Areas of Further Reform286 The Role of SFC in Corporate Governa nee296.1 Promoting the System of In

12、dependent Directors and 29 In depe ndent Supervisors6.2 Impro ving Tran spare ncy296.2.1 Earlier Announ ceme nt of Annual Finan cial Reports296.2.2 Ame nd the Regulati ons of Finan cial Forecasts296.2.3 Disclosure the In formatio n of Employees Bonu ses296.3 Upgrading Accounting System of Public Com

13、panies306.3.1 Form a Reform Committee to Improve Acco un ti ng30System6.3.2 Set Aside Losses on Sale of Non-Performi ng Loa ns31as Special Reserve6.4 Introducing More Institutional Investors316.5 Enhancing Internal Control and Audit Systems of Public31Compa nies6.6 Encourage Companies to Implement Corporate Governance316.7 Enact “ Secur