| 關 鍵 詞： |
監督；忠實義務；注意義務；法律遵循；經營判斷法則 |
| 中文摘要： |
我國某銀行因遭到美國紐約州金融檢查局裁罰美金 1.8 億元，公司主張其董事長及總經理未盡監督之責，無積極處置導致公司受到紐約金檢局及金融監督管理委員會之裁罰遭受重大損失，認為董事長及總經理違反其忠實義務及善良管理人注意義務，提起鉅額損害賠償之訴，歷經三審裁判尚未定讞。主要爭點在於監督義務之定位及建制有效法律遵循系統是否為董事注意及忠實義務之一環與經營判斷法則是否適用本案。我國長久受美國德拉瓦州影響甚深，但我國繼受之德國法於民國 94 年將經營判斷法則成文化，而澳洲於民國 89 年成為第一個將經營判斷法則成文化的普通法系國家。因此本文嘗試由比較法觀點，簡要比較美國德拉瓦州、德國及澳洲三法域關於監督義務及經營判斷法則之見解，作為我國未來對監督義務屬性的定位及經營判斷法則成文化與否之參考，望能強化我國公司董事會之效能。
|
| 英文關鍵詞： |
Supervisory Duties；Fiduciary Duty；Duty of Care；Legal Compliance；Business Judgment Rule |
| 英文摘要： |
A bank in Taiwan was fined $180 million by the New York State Department of Financial Services in the United States. The company argues that its chairman and CEO failed to fulfill their supervisory duties and did not take proactive measures, resulting in significant losses due to penalties imposed by the New York Department of Financial Services and the Financial Supervisory Commission. They believe that the chairman and CEO violated their fiduciary duties and duty of care, prompting a lawsuit seeking substantial damages. After three trials, the verdict has yet to be finalized. The main dispute in the supervisory duties and whether the establishment of an effective legal compliance system is part of the directors' duty of care and fiduciary duty, as well as whether the business judgment rule is applicable in this case.
Our corporate law has long been deeply influenced by the state of Delaware in the United States, but our legal system inherited from civil law system. Germany codified the business judgment rule in 2005, while Australia became the first common law country to codify the business judgment rule in 2000. Therefore, this article attempts to compare the views of the states of Delaware, Germany, and Australia on supervisory duties and the business judgment rule from a comparative law perspective briefly. This serves as a reference for Taiwan future positioning of supervisory duty attributes and whether to codify the business judgment rule, aiming to strengthen the effectiveness of the corporate boards.
|
| 目 次： |
壹、前言
貳、三則歧異的判決
參、經營判斷法則之比較
肆、結論
|
| 相關法條： |
 |
| 相關判解： |
|
| 相關函釋： |
|
| 相關論著： |
|