公司治理概述

1、目錄1前言12公司治理概述12.1 定義12.2 范圍22.3 重要性23我國公司治理架構(gòu)33.1 公司治理相關(guān)法令規(guī)范33.2 公司治理機制之設(shè)計33.3 我國公司治理之特性43.3.1 市場結(jié)構(gòu)概述43.3.2 所有權(quán)與經(jīng)營權(quán)已漸分離之趨勢43.3.3 企業(yè)集團的特性53.3.4 企業(yè)交叉持股嚴重53.3.5 海外投資的增加63.3.6 散戶為主的特性63.4 國內(nèi)公司治理之重要議題74公司治理之執(zhí)行現(xiàn)況74.1 董事會74.1.1 組成84.1.2 職權(quán)84.1.3 制衡94.2 監(jiān)察人104.2.1 組成104.2.2 職責(zé)114.2.3 獨立性114.2.4 制衡114.3 股東會1

2、24.3.1 股東的權(quán)利124.3.2 小股東之監(jiān)督124.3.3 徵求委托書134.4 資訊透明化144.4.1 發(fā)行市場之資訊公開144.4.2 交易市場之資訊公開144.4.3 加強年報公司治理資訊揭露154.4.4 關(guān)系企業(yè)的資訊揭露164.4.5 資訊公開管道174.4.6 資訊揭露評監(jiān)系統(tǒng)174.5 歸入權(quán)185我國公司治理之發(fā)展方向195.1 導(dǎo)入獨立董事、獨立監(jiān)察人制度195.2 制定公司治理實務(wù)守則205.3 公司法於2001年大幅修訂，加強對公司治理21之規(guī)范5.3.1 增訂公司負責(zé)人忠實義務(wù)215.3.2 禁止母子公司交叉持股215.3.3 董事、監(jiān)察人不以具有股東身分為

3、必22要5.3.4 放寬公開發(fā)行公司公告管道225.3.5 監(jiān)察人得列席董事會陳述意見225.3.6 放寬股東提起代位訴訟的門檻225.4 建立獨立董監(jiān)事人才資料庫235.5 加強董事、監(jiān)察人於任期內(nèi)之持續(xù)進修235.6 加強保障股東權(quán)措施235.7 健全公開收購制度245.8 揭露涉及不法行為之董事、監(jiān)察人名單245.9 證期會公司治理推動小組工作重點246證期會在推動公司治理中的角色256.1 推動上市上柜公司建立獨立董事、監(jiān)察人制25度6.2 強化資訊揭露256.2.1 加速年度財務(wù)報告公開時點256.2.2 修正財務(wù)預(yù)測制度256.2.3 揭露員工紅利相關(guān)資訊266.3 強化企業(yè)會計制

4、度266.3.1 召開分組會議改善會計制度266.3.2 不良債權(quán)出售損失應(yīng)提列特別盈余27公積6.4 建立外部制衡機制276.5 內(nèi)部控制制度及財務(wù)業(yè)務(wù)專案查核276.6 督促公司重視并落實執(zhí)行公司治理286.7 制定證券投資人及期貨交易人保護法28附錄一公開發(fā)行公司應(yīng)公告或本會申報事項一覽表 附錄二內(nèi)部人短線交易歸入權(quán)案件概況表Table of Content1 Preface2 Concept of Corporate Governance2.1 Definition2.2 Extent2.3 Significance3 Framework of Corporate Governance

5、 in Taiwan3.1 Regulatory Scheme3.2 Regulatory Device3.3 Characteristics of Corporate Governance in Taiwan3.3.1 Taiwan ' s Market Features3.3.2 Trend of Separating Ownership and Control3.3.3 Environment of Group Operation3.3.4 Cross Shareholding Scenario3.3.5 Development of Foreign Investment3.3.

6、6 Passive Role Play of Institutional Investor3.4 Present Issue of Corporate Governance in Taiwan4 Implementation of Corporation Governance4.1 Board of Directors4.1.1 Composition4.1.2 Duties and Responsibilities4.1.3 Mechanisms for Controlling Board4.2 Supervisor (Supervisory Board)4.2.1 Composition4

7、.2.2 Duties and Responsibilities4.2.3 Independence4.2.5 Mechanisms for Supervisors4.3 Meeting of Shareholders4.3.1 The Role of Shareholder4.3.2 Minority Shareholders ' Monitoring4.3.3 Proxy Solicitation4.4 Disclosure and Transparency111 2223 333356678999101012121314141515161717 Market 174.4.1 Di

8、ssemination of the PrimaryInformation4.4.2 Disclosure of the Secondary Market 18 Information4.4.3 Corporate Governance Disclosure in Annual 18 Report4.4.4 Disclosure of Affiliated Corporations204.4.5 Public Disclosure System204.4.6 Information Disclosure Raking System214.5 Disgorgement again Insider

9、 ' s Short -Swing Profit 225 Perspectives on Corporate Governance225.3 Independent Directors and Independent Supervisors235.4 Taiwan Corporate Governance Code245.5 Reform of the Company Law and Good Corporate 25 Governance5.5.1 Duty of Loyalty255.5.2 Abolishing the Limitation of Director or 25 S

10、upervisor as Shareholders5.5.3 No Cross-shareholding among Affiliated25Corporations5.5.4 Attendance of Supervisors in the Board of26Directors5.5.5 Improvement of Derivative Suit265.5.6 Strengthening Public Disclosure System265.6 Database for Independent Members265.7 Orientation and Training of Direc

11、tors and 27 Supervisors5.8 Invitation to the Shareholder Meeting, Proxies275.9 Improve Administrative Procedure of Tender Offer275.10 Publicize the Namesof Directors and Supervisors with 27 Illegal Acts5.11 Possible Areas of Further Reform286 The Role of SFC in Corporate Governance296.3 Promoting th

12、e System of IndependentDirectors and29Independent Supervisors6.4 Improving Transparency296.4.1 Earlier Announcement ofAnnual Financial 29Reports6.4.2 Amend the Regulations of Financial Forecasts 296.4.3 Disclosure the Information of Employees29Bonuses6.5 Upgrading Accounting System of Public Compani

13、es306.5.1 Form a Reform Committee to Improve Accounting 30 System6.5.2 Set Aside Losses on Sale of Non-Performing31Loans as Special Reserve6.6 Introducing More Institutional Investors316.7 Enhancing Internal Control and Audit Systems of 31 Public Companies6.8 Encourage Companies to Implement Corporate 31 Governance6.9 Enact aSecurities