| 關 鍵 詞： |
公司法；監督義務；董事；美國法；公司治理 |
| 中文摘要： |
在公司法下，董事對公司負有忠實義務與注意義務。現今公司董事多授權經理人管理公司、執行業務。然董事授權後，對於該等人員是否妥善管理公司，董事則負有監督之責。由於我國實務對於董事監督義務之範疇並不明確，且在判斷董事是否善盡監督義務似乎亦欠缺一套具體的司法審查標準。
相較於我國，美國法對於董事監督義務已建立一套較為完備的規範機制。因此，本文將自公司董事之義務體系出發，探討美國法有關董事監督義務之規範法制與實務，進而檢視我國現行制度之缺失，並提出個人淺見，以期透過對美國法之比較研究，可做為我國未來制度改進之參考。
|
| 英文關鍵詞： |
Company Law；duty to monitor；director；the U.S. law；corporate governance |
| 英文摘要： |
Under the corporate law, directors owe fiduciary duties (i.e. duty of loyalty and duty of care) to a corporation. Today, corporate directors authorize officers to manage the corporate affairs, and the role for boards is to keep executives in check. Accordingly, a director has the duty to monitor the corporation. However, the context of duty to monitor is ambiguous in Taiwan and Taiwan lacks a judicial review standard to examine whether a director breaches its duty to monitor the corporation.
In contrast to the Taiwanese company law, directors' duty to monitor has existed for many decades in the U.S. and the U.S. has established a series of judicial review standards to examine whether a director breaches its duty to monitor the corporation. Consideration of the American experience is helpful in assessing the present Taiwanese system. Therefore, the article begins with the discussion of a director's fiduciary duties. Then, it analyzes directors' duty to monitor in the U.S. and Taiwan. Finally, it offers suggestions for improving Taiwanese system. This article attempts to draw lesson from the American experience through a comparative study.
|
| 目 次： |
壹、前言
貳、公司董事之義務體系
參、美國法對董事監督義務之規範
一、德拉瓦州一般公司法之規定
二、公司治理原則－分析與建議
三、聯邦量刑準則
四、董事監督義務之實務發展
肆、我國法上之思考
一、現行規定
二、國內實務見解
三、檢討與建議
伍、結論
|
| 相關法條： |
 |
| 相關判解： |
|
| 相關函釋： |
|
| 相關論著： |
|