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論著名稱: 從比較法之觀點探討我國現行公司董(監)事與重要職員責任保險制度(The Directors' and Officers' Liability Insurance: A Comparative Study)
編著譯者: 郭大維
出版日期: 2008.12
刊登出處: 台灣/輔仁法學第 36 期 /113-198 頁
頁  數: 86 點閱次數: 1144
下載點數: 344 點 銷售明細: 權利金查詢 變更售價
授 權 者: 郭大維
關 鍵 詞: 董事與重要職員責任保險公司治理董事責任證券交易法公司法
中文摘要: 隨著現代企業規模逐漸擴大,公司董事、監察人與重要職員被賦予越來越繁重的法律義務。一旦不慎違反,可能招致沈重的法律責任,而使其個人財產暴露於賠償責任損失風險之下。面對日益膨脹的法律責任風險,國外乃有所謂的「董(監)事與重要職員責任保險制度」(directors' and officers' liability insurance),以適度減輕公司經營者之負擔,並使被害人能得到適當的補償。透過保險機制,可將其責任危險所產生的損失,由保險公司依保險契約之約定來承擔賠償責任。一方面可減輕公司董事、監察人與重要職員在執行職務時,所面臨之沈重責任及可能招致的風險。另一方面也能確保優秀的人才願意出任公司董事、監察人與重要職員之職務。
董(監)事與重要職員責任保險源自於英美,我國直到一九九六年才正式核准第一張由當時的「美商美國環球產物保險有限公司」台灣分公司所推出之董事及重要職員責任保險保單。然而,由於國內業者對於董監事與重要職員責任保險的不熟悉及主管機關對其有所疑慮。因此,我國自引進公司董監事與重要職員責任保險以來,迄今風氣仍不普遍。本文透過比較法的方式,首先介紹董(監)事與重要職員責任保險之基本性質與功能,繼而分析我國與英美董(監)事與重要職員責任保險制度,並針對其在我國適用上所產生的問題提出改進之道,以作為將來我國進一步建立董監事與重要職員責任保險制度之參考。
英文關鍵詞: directors' and officers' liability insurancecorporate governancedirectors' liabilitySecurities and Exchange ActCompany Law
英文摘要: In modern enterprises, directors and officers have legal responsibilities to shareholders, investors, employees and others while managing their business. However, with the diversification of enterprises, directors and officers face more and more challenges and bear more burden nowadays. Further, due to a series of corporate scandals, the Taiwanese government has amended or enacted relevant laws for the purpose of protecting investors in recent years. On the one hand, it enhances liability of the responsible person of a company. On the other hand, the class action is introduced to protect investors. Although these measures may protect shareholders and are expected to improve corporate governance, they also bear the risk of increasing the number of litigations. These factors have led to the need and development of the so-called "directors' and officers' liability insurance." The directors' and officers' liability insurance offers individual directors and officers the protection they need from personal liability and financial loss arising out of wrongful acts committed or allegedly committed in their capacity as corporate officers and directors by transferring this risk to the insurance market.
The directors' and officers' liability insurance originates from the countries of the U.S. and U.K. It was introduced into Taiwan in 1996. However, because of the unfamiliarity by Taiwanese companies and restrictions by the Taiwanese government, the directors' and officers' liability insurance is not well-established in Taiwan. Conversely, the directors' and officers' liability insurance is widely accepted in the U.S. and U.K. Accordingly, this article will explore the directors' and officers' liability insurance in the U.S. and U.K., analyze its nature, and offer suggestions for amendments to Taiwanese laws where applicable. The objective of this article is to draw lesson from the U.S. and U.K. experience that might be adopted to the Taiwanese context of directors' and officers' liability insurance.
目  次: 壹、前言
貳、董(監)事與重要職員責任保險制度之法理基礎
一、董(監)事與重要職員責任風險之可能轉嫁方式
二、董(監)事與重要職員責任保險之性質與功能
參、我國董監事與重要職員責任保險之發展與現況
一、我國董監事與重要職員責任保險之發展
二、我國現行董監事與重要職員責任保險之內容與相關問題
三、小結
肆、英美董事與重要職員責任保險制度
一、美國
二、英國
三、英美董事與重要職員責任保險之架構
四、小結
伍、對我國現行制度之建議
一、法制面
二、實務面
陸、結論
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