| Abstract: | 自亞洲金融風暴後，顯示企業公司治理面諸多問題，為重拾社會大眾及投資人之信心，各國紛紛對公司治理之議題，表示高度重視。本文首先透過整理及分析公司法、證券交易法、證券主管機關訂定及頒佈之準則、命令，以說明我國公司治理之實質內涵 。
董事會之運作乃公司治理重要環節之一，根據2016年亞洲公司治理報告、金管會對上市上櫃公司所做出之調查，目前，我國現行公司在董事會之運作情況、公司資訊登記、揭露及內部控制制度之落實上，皆有諸多待改善之處；欲改善相關問題，並實質提昇我國公司治理現況，本文認為我國有必要引進專業專責之公司秘書制度，以協助董事會發揮其在公司治理上之重要功能。
為將此制度發揮最大之功效，本文將針對我國企業之現況，分析公司秘書制度引進後能在我國公司治理面上發揮之正面效益，並藉由英國、新加坡、香港等比較法之研究，做為我國制度設計時之參考依據、透過實務訪談了解公司秘書制度實際運行時可能發生之問題，作為我國立法時之借鑑。
最後，本文整理了該制度引進過程中立法時將面臨之八大議題，包含：公司秘書之定位、名稱、資格、法職權與責任、聘任與薪酬之決定、公示登記及制度引進之立法模式。在各議題下，透過比較法分析、整理我國學者及實務之意見，進而為我國公司秘書制度之引進提出具體立法建議與方案，期待能透過該制度之引進，完善我國公司治理之現狀，引導我國企業與世界接軌。
Numerous problems of corporate governance have been revealed since the Asia Financial Crisis broke out. In order to regain the confidence of the community and investors, the Competent authority of each country start to put high attention on the issue of corporate governance. The study elaborates present essence of corporate governance by sorting through Company law, Securities and Exchange Act, the related codes and guidelines promulgated by securities authorities.
Practically, the operation of the board of directors plays an important role in corporate governance. According to the report on corporate governance in Asia in 2016 and the researches which investigated by the competent authority of listed companies, there is still much room for improvement on the management and operation of the board of directors of listed companies in Taiwan, the implementation of the internal control system, Corporate transparency and so on. As the result, the study agrees with the perspectives that it’s necessary to introduce professional secretarial system, so as to improve the relevant issues said so and essentially enhance current situation of corporate governance by assisting the board to play its functions.
Following, the study is going to analyze the positive effects that company’s secretary may do to improve and refine on the current situations of the corporate governance in Taiwanese enterprises. In addition, by studying comparative law, such as the company law of United Kingdom, of Singapore, of Hong Kong as a basis for introducing the system of company secretary, by interviewing those who have been working on the position for a long time to understand the practical problems and the gap between the theory and acting in the reality.
The last part of the study sets out eight major issues that need to be discuss in the process of legislation when introducing the system, including the company secretary’s position, name, qualification, legal authority and responsibility, its appointment and remuneration and the legislative mode. Under the each issue, the study collects the comparative analysis, sorts out the views and perspectives of scholars and practitioners, and then provides specific legislative proposals for each issue. Hope to enhance our corporate governance system through the introduction of the company secretary and to connect our enterprises to in line with the International world. |
