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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/96759

    Title: 論公司經營者責任之救濟機制——以公司對經營者補償制度為中心
    Other Titles: A Study on the Relief Mechanism of Corporate Managerial Liability—A Focus on Corporate
    Authors: 郭大維
    Kuo, Ta-Wei
    Keywords: 公司補償;董監事與重要職員責任保險;公司經營者;公司法;公司治理
    Corporate Indemnification;Directors’ and Officers’ Liability Insurance;Corporate Managers;Company Law;Corporate Governance
    Date: 2010-10
    Issue Date: 2016-05-20 14:20:19 (UTC+8)
    Abstract: 公司經營者權利義務之平衡對於企業的公司治理具有重要的影響。近年來我國陸續修正公司法、證券交易法等法規,強化公司經營者之責任。雖然法律強化公司經營者之義務與責任可促使其謹慎執行職務,防止其濫用權利損害公司、股東及社會大眾之利益,但過重的責任亦有可能會造成公司經營者以保守的態度執行職務或拒絕接受公司經營者職務之負面效果。因此,我國在強化公司經營者責任之際,亦應思考設計出一套相對應的責任救濟機制,以避免公司經營者權利義務失衡所可能帶來的負面影響。為防止公司經營者過重的責任所可能造成的負面效果,英美各國發展出一系列公司經營者之責任救濟機制。其中,公司對經營者補償制度在英美兩國已行之有年,並成為公司經營者移轉責任風險的重要方式之ㄧ。本文將分析公司經營者之責任風險與可能的責任風險轉移機制,並針對英美公司對經營者補償制度之規範內容與實務運作情形進行探討,進而探求我國引進此一制度的可能性以及相關的法律設計,以建構出一套較完善的公司經營者責任救濟機制。
    The balance between right and duty of corporate managers has an important influence on corporate governance. In the past few years, the Taiwanese government has amended the Company Act and the Securities and Exchange Act to enhance corporate managerial liability. Although the enhancement of corporate managerial liability may enable corporate managers to exercise proper care in managing a company’s affairs and prevent corporate managers from exploiting their corporate powers for their own benefit, some individuals faced with the proliferation of potential liability may determine that the risks of office outweigh the benefits and decide not to serve as corporate managers or manage a company’s affairs passively. Therefore, the establishment of a mechanism that corporate managers should, in the absence of certain conduct, be free from personal liability for corporate acts is required while it enhances corporate managerial liability. In order to prevent the negative impact of extra-legal liability on corporate managers, the U.S. and U.K. have developed a series of relief mechanisms of corporate managerial liability. In particular, corporate indemnification which operates as a risk allocation mechanism is a major source of protecting corporate managers from personal liability in the U.S. and U.K. This article will first analyze the risk faced by corporate managers and the possible relief mechanism of corporate managerial liability. Further, it will explore the regulatory frameworks of the corporate indemnification mechanism in both countries and their practices. By analyzing the corporate indemnification mechanisms in the U.S. and U.K., this article will also examine the feasibility of introducing the corporate indemnification mechanism into Taiwan. If the introduction of the corporate indemnification mechanism into Taiwan is practicable, this article will further offer a proposal for designing such a mechanism in Taiwan.
    Relation: 法學評論, 117, 305-346
    Data Type: article
    Appears in Collections:[法學評論 TSSCI] 期刊論文

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