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Title:	台灣薪酬揭露制度之研究 Research on Taiwan Remuneration Disclosure
Authors:	莊璿賀 Chuang, Hsuan-He
Contributors:	戚務君莊璿賀 Chuang, Hsuan-He
Keywords:	薪酬揭露薪酬透明度股東發言權超額薪酬
Date:	2018
Issue Date:	2018-07-03 17:23:14 (UTC+8)
Abstract:	透過本研究發現，資訊揭露品質較佳之公司，較不會發生給予超額薪酬的問題，薪酬資訊透明度是解決肥貓的關鍵，也透過比較美國與我國之薪酬揭露制度，了解到台灣目前薪酬資訊透明度不足，因此給予修法之建議。分為三階段之修法，第一階段，針對台灣舊有之法條進行改善，提出參考之表格，給予公司更明確的範例；第二階段，加入薪酬討論及分析（CD&A）；第三階段，資訊揭露充足後，導入股東發言權制度，給予股東對薪酬表示意見之機會，相信將可以改善肥貓之問題。
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Description:	碩士國立政治大學會計學系 105353034
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105353034
Data Type:	thesis
DOI:	10.6814/THE.NCCU.ACCT.002.2018.F07
Appears in Collections:	[Department of Accounting] Theses

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