| 關 鍵 詞： |
董事會；審計委員會；薪酬委員會；提名委員會；功能性委員會 |
| 中文摘要： |
由於董事會在公司治理中居於關鍵地位，各國對於公司董事會之組織結構採取不同的設計模式。我國股份有限公司內部經營、監督機關之設計傳統上採取雙軌制，公司內部業務執行機關與監督機關分別由董事會及監察人執掌。然而，我國近年來證券交易法修正時，陸續引進獨立董事、審計委員會以及薪資報酬委員會制度，似乎有意朝向單軌制發展之趨勢。
有鑑於董事會下各種功能性委員會制度係源自公司內部經營、監督機制採取單軌制的英美國家，且英美兩國對於董事會下各種功能性委員會制度之規範架構與實務運作相對成熟。透過對英美兩國相關立法例之探討，一方面可瞭解其制度之優劣與可能不足之處，另一方面亦有助於解決我國現行制度之缺失。因此，本文將自各國公司董事會組織與權限之設計模式出發，藉由對英美兩國相關立法例之比較，進而檢視我國相關制度之缺失並提出建議，以作為我國未來制度改進之參考。
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| 英文關鍵詞： |
Board of Directors；Audit Committee；Compensation Committee；Nominating Committee；Functional Committees |
| 英文摘要： |
The board of directors plays an important role in corporate governance. Each country adopts different regulatory models of the structure of a board of directors. Traditionally, Taiwan adopts the so-called “two-tier system” which means a board of directors responsible for a company’s management, and supervisors monitoring the board of directors. In recent years, Taiwan has introduced independent directors, audit committees and compensation committees by amending its Securities and Exchange Act. It seems to be a trend toward the one-tier board system.
The one-tier model has mainly been used in the US and the UK. Because the one-tier board system is well-established in the U.K. and the U.S., the debate about regulatory reform can benefit from a comparative study through both countries. Accordingly, this article begins with a discussion of the regulatory design of a board structure and its authority. Then, it analyzes the regulation of functional committees under the board of directors in the U.K. and the U.S., and their practices. Finally, it examines the current Taiwanese system and offers suggestions for improving the Taiwanese system. This article aims at drawing lesson from the U.K. and the U.S. experiences that might be adopted to the Taiwanese context.
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| 目 次： |
壹、前言
貳、各國公司董事會組織與權限之設計模式
一、公司內部經營監督機制之設計：單軌制 v. 雙軌制
二、公司治理原則之建議
參、英美立法例
一、英國
二、美國
三、小結
肆、我國董事會下功能性委員會之規範及運作
一、現行規定
二、檢討與建議
伍、結論
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