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    Title: 股東會、董事會、監事會於德國公司治理法典中法規範地位之探討
    Other Titles: A Study on the German Corporate Governance Code
    Authors: 陳彥良
    Chen, Yen-Liang
    Keywords: 公司治理;德國公司治理法典;股東會;董事會;監事會
    Corporate Governance;German Corporate Governance Code;General Meeting;the Management Board;the Supervisory Board
    Date: 2006-02
    Issue Date: 2016-05-16 16:56:01 (UTC+8)
    Abstract: 德國為了強化公司治理,於近十年來開始對所謂Corporate Governance有所討論,也開始將“Corporate Governance”一詞當作法律用語來使用,此處並無確切對應之德文專有名詞,一般稱為實質的企業憲章(Materielle Unternehmensverfassung),而為領導之基本原則,以德國而言,在公司治理的定義之下,所要達成的是系統性的權利義務規範,特別是董事會、監事會和股東大會各自之權利義務以及相互間的交互關係。德國所特有之勞動者共同決定權制度,其所影響的是監事會成員的組成,在一定的條件下,必須有一定比例之勞工監事成員,間接對企業有所制約和參與。於二○○二年德國公司治理法典(Deutscher Corporate Gorvernance Kodex簡稱DCGK)在政府所組之特別委員會主席Dr. Gerhard Cromme的主導下,於二月二十六日公布,而該委員會並未就此解散,仍是保持運作,以觀察該法典對立法和實務上之影響,並且每年至少應檢驗該法典一次,以了解該法典是否有修改之需求。德國之公司治理模式,是由經營機關組織著手,其背景是因為德國證券市場相較於英、美為不發達,也就是說某部分之外部機制得以制衡董事會以及經營階層的有效性便打了折扣,所以加強內部監控的機制、股東權益之保障以及董事會、監事會間合作之加強。成為立法者思考之目標。 本文之主要目的是提供我國發展公司治理法制其法政策上之參考,尤其當我國積極發展公司治理法制,必須面臨的事實就是公司治理法制之加強、改善投資結構及市場紀律保護問題不僅是產業政策或公司法制的新政策,更是一種經濟政策。我們應該將公司治理機制及其企業存續和國際整體企業經營環境與體質轉型之脈絡下思考。
    The German Government Commission appointed by the Justice Minister in September 2001 adopted the German Corporate Governance Code on February 26, 2002. The purpose of the German Corporate Governance Code is to make Germany’s corporate governance rules clear for both national and international investors, thus strengthening confidence in the management of German corporations. The Code addresses all major criticisms–especially those from the international community–leveled against German corporate governance, namely ‧inadequate focus on shareholder interests; ‧the two-tier system of executive board and supervisory board; ‧inadequate transparency of German corporate governance; ‧inadequate independence of German supervisory boards; ‧limited independence of financial statement auditors. This study, first of all, is going to introduce and analyze the German Corporate Governance Code for its original thought, principal goal and major content. Then this research will introduce the legal framework of the General Meeting, the Management Board and the Supervisory Board. This study concludes by pointing out that Taiwan should find its own version of the Corporate Governance System for its next generation.
    Relation: 法學評論,89,143-192
    Data Type: article
    Appears in Collections:[法學評論 TSSCI] 期刊論文

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