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研究生:楊文鋐
研究生(外文):Wen-Hung Yang
論文名稱:以審計委員會取代監察人制度之探討─以A公開發行公司為例
論文名稱(外文):An analysis of replacing board of supervisors with audit committee-A case study on a public company
指導教授:廖益興廖益興引用關係
指導教授(外文):Liao Yi-Hsing
學位類別:碩士
校院名稱:中原大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:42
中文關鍵詞:審計委員會監察人
外文關鍵詞:Audit Committeesupervisory
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我國資本市場成立以來,陸續爆發許多虛假交易、財報不實、掏空資產等弊案,而癥結點在於公司高層缺乏道德規範以及適當的監督治理機制,為解決此一困境,我國自2006 年引進審計委員會取代監察人制度,並由審計委員會行使監察人職權,並逐年要求各發行公司辦理。
本文以A發行公司為例,作為個案探討對象並親身與該發行公司監察人、董事(含獨立董事)及經營階層訪談中瞭解審計委員會取代監察人制度對A發行公司治理有那些改變,從中探討實施審計委員會制度對我國整體公司治理的影響,並對相關規範不足部分提出具體建議。


Since the creation of our country’s capital markets, there has been a surge in the number of wash sales, dishonest financial statements, assets tunneling and other financial scams. The crux lies in the lack of moral standards and appropriate supervisory governance system from the Management. In order to solve this dilemma, the Audit Committee structure was introduced in 2006, to replace the previous supervisory system, exercising all powers of authority and requiring all public companies to fully abide to.

This paper , chooses a public company as an investigating case to explore the objectives and the supervision of the issuing company. I, personally, discussed with the Directors (including independent directors) and the Management during the normal course of business, about the Audit Committee’s switch and the prospect of company officials to understand the change and the effects of such change will bring to the issue of corporate governance. To implement the process of the audit committee system, discuss its effects on this country’s companies and propose helpful suggestions for improving imperfect relevant regulations.


摘要·······················································Ⅰ
Abstract··················································Ⅱ
誌謝辭·····················································Ⅲ
目次······················································Ⅳ
圖目錄·····················································Ⅴ
表目錄·····················································Ⅵ

第一章前言··················································1
第二章我國審計委員會設置實施概況································3
第一節、我國公司治理與亞洲其他國家比較 ···························3
第二節、我國獨立董事、審計委員會循序推動時程及規範對象··············5
第三節、我國公開發行公司審計委員會設立現況························9
第三章審計委員會在公司治理中所扮演的角色-以A公司為例··············10
第一節、A公司背景···········································10
第二節、採用審計委員會取代監察人制度緣由························12
第三節、過渡時期中監察人與審計委員會角色的比較···················15
第四節、審計委員會的設置相對於以監察人制度對公司治理的差異影響······22
第四章A公司強化公司治理行動策略································24
第一節、董事會··············································24
第二節、審計委員會···········································28
第三節、內部稽核單位·········································29
第四節、經營階層············································30
第五章結論與建議············································32
第一節、主管機關方面·········································32
第二節、公開發行公司方面······································34
參考文獻···················································36

圖目錄
圖一:稽核單位在A公司組織地位 ··································29

表目錄
表一:CG Watch 市場評分對比表:2010-2014年·····················3
表二:CG Watch 市場評分對比表:2010-2014年·····················4
表三:獨立董事及審計委員會設置階段·······························5
表四:獨立董事及審計委員會設置階段相關規範························5
表五:公開發行公司成立審計委員會統計·····························9
表六:A公司財務營運狀況表·····································11
表七:A公司專業投資人持有比例 ··································12
表八:A公司董事會議事彙總表(2012/01~2012/11)···················13
表九:A公司董事會議事彙總表(2012/12~2013/12)···················14
表十:監察人與審計委員資歷介紹·································16
表十一:監察人與審計委員條件差異對照····························17
表十二:監察人與審計委員權責之差異·····························19
表十三: A公司董事會議事彙總表(2015/06董事改選後)················25


期刊
1.吳慧玲2013/5,淺談我國審計委員會制度發展沿革及相關規範。證券暨期貨月刊 第三十一卷 第五期(專題一)。
2.陳櫻樺、張婉婷2013/5,審計委員會之設置與實務運作情形。證券暨期貨月刊 第三十一卷 第五期(專題二)。
3.李秀玲2011/6,淺談審計委員會之設置。證券暨期貨月刊 第二十九卷 第六期(專題三)。
4.陳俊仁2009/8,超越興利防弊功能之迷思--獨立董事與審計委員會地位之再建構。月旦法學雜誌200909 (172期)
5.蕭家旗2014/7,有效發揮審計委員會/獨立董事功能,內部稽核期刊,頁24。
6.陳文彬 2002/3公司治理與上市上櫃公司控制之探討(下),實用月刊第327 期,頁74。
7.李永然、李宗憲,2005/3 淺論「董事會單軌制」在我國實施的可行性。電工資訊,第171期。

報紙
1.經濟日報,葉銀華2006/04/26,<葉銀華看問題>獨不獨立的疑問。
2.經濟日報,李禮仲2004/10/9,從美國經驗論台灣建構「審計委員會」應有之思維。

網站
1.中央社2016/5/13,光洋科爆不當遞延虧損 董座高層自首請辭 http://www.cna.com.tw/news/afe/201605130403-1.aspx。
2.中央社2016/4/17,獨立董事也有難以獨立的時候。http://www.cna.com.tw/news/afe/201604170036-1.aspx。


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