公司治理概述

1、目录1、, 、.前言12公司治理概述1定义1范围2重要性23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74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114.2.4 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185 我国公司治

2、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公司法於 2001 年大幅修订，加强对公司治理之 21 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246 证期会在推动公司治理中的角色25推动上市上柜公司建立独立董事、监察人制度25强化资讯揭露25加速年度财务报告

3、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 Content1 Preface12 Concept of Corporate Governance1DefinitionExtent2Significance23 Framework of Corporate Governanc

4、e in Taiwan2Regulatory Scheme3Regulatory Device3Characteristics of Corporate Governance in Taiwan3Taiwan ' s Market Features3Trend of Separating Ownership and Control3Environment of Group Operation5Cross Shareholding Scenario6Development of Foreign Investment6Passive Role Play of Institutional I

5、nvestor7Present Issue of Corporate Governance in Taiwan84 Implementation of Corporation Governance9Board of Directors9Composition9Duties and Responsibilities10Mechanisms for Controlling Board10Supervisor (Supervisory Board)12Composition12Duties and Responsibilities13Independence144.2.5 Mechanisms fo

6、r Supervisors14Meeting of Shareholders15The Role of Shareholder15Minority Shareholders ' Monitoring16Proxy Solicitation17Disclosure and Transparency17Dissemination of the Primary Market Information17Disclosure of the Secondary Market Information18Corporate Governance Disclosure in Annual Report1

7、8Disclosure of Affiliated Corporations20Public Disclosure System20Information Disclosure Raking System21Disgorgement again Insider ' sShort-Swing Profit225 Perspectives on Corporate Governance22Independent Directors and Independent Supervisors23Taiwan Corporate Governance Code24Reform of the Com

8、pa ny Law and Good Corporate Gover nance25Duty of Loyalty25Abolishingthe Limitationof Director or Supervisor as 25ShareholdersNo Cross-shareholdi ng among Affiliated Corporati ons25Atte ndance of Supervisors in the Board of Directors26Improveme nt of Derivative Suit26Stren gthe ning Public Disclosur

9、e System26Database for In depe ndent Members26Orien tati on and Trai ning of Directors and Supervisors27In vitatio n to the Shareholder Meet ing. Proxies27Improve Admi nistrative Procedure of Ten der Offer27Publicize the Names of Directors and Supervisors with27Illegal ActsPossible Areas of Further

10、Reform286 The Role of SFC in Corporate Governa nee29Promoting the System of Independent Directors and 29In depe ndent SupervisorsImpro ving Tran spare ncy29Earlier Announ ceme nt of Annual Finan cial Reports29Ame nd the Regulati ons of Finan cial Forecasts29Disclosure the In formatio n of Employees

11、Bonu ses29Upgradi ng Acco un ti ng System of Public Compa nies30Form a Reform Committee to Improve Acco unting System30Set Aside Losses on Sale of Non-Perform ing Loa ns as31Special ReserveIn troduc ing More In stituti onal Inv estors31Enhancing In ternal Con trol and Audit Systems of Public31Compa niesEn courage Compa nies to Impleme nt Corporate Gover nance 31 Enact “ Securities Investors and Futures Tra