目錄1 前言 12 公司治理概述 12.1 定義 12.2 範圍 22.3 重要性 23 我國公司治理架構 33.1 公司治理相關法令規範 33.2 公司治理機制之設計 33.3 我國公司治理之特性 43.3.1 市場結構概述 43.3.2 所有權與經營權已漸分離之趨勢 43.3.3 企業集團的特性 53.3.4 企業交叉持股嚴重 53.3.5 海外投資的增加 63.3.6 散戶為主的特性 63.4 國內公司治理之重要議題74 公司治理之執行現況74.1 董事會74.1.1 組成84.1.2 職權84.1.3 制衡94.2 監察人104.2.1 組成104.2.2 職責114.2.3 獨立性114.2.4制衡114.3 股東會124.3.1 股東的權利124.3.2 小股東之監督124.3.3 徵求委託書134.4 資訊透明化144.4.1 發行市場之資訊公開144.4.2 交易市場之資訊公開144.4.3 加強年報公司治理資訊揭露154.4.4 關係企業的資訊揭露164.4.5 資訊公開管道174.4.6 資訊揭露評鑑系統174.5 歸入權185 我國公司治理之發展方向195.1 導入獨立董事、獨立監察人制度195.2 制定公司治理實務守則20215.3 公司法於2001年大幅修訂，加強對公司治理之規範5.3.1 增訂公司負責人「忠實義務」215.3.2 禁止母子公司交叉持股215.3.3 董事、監察人不以具有股東身分為必要225.3.4 放寬公開發行公司公告管道225.3.5 監察人得列席董事會陳述意見225.3.6 放寬股東提起代位訴訟的門檻225.4 建立獨立董監事人才資料庫235.5 加強董事、監察人於任期內之持續進修235.6 加強保障股東權措施235.7 健全公開收購制度245.8 揭露涉及不法行為之董事、監察人名單245.9 證期會公司治理推動小組工作重點246 證期會在推動公司治理中的角色256.1 推動上市上櫃公司建立獨立董事、監察人制度256.2 強化資訊揭露256.2.1 加速年度財務報告公開時點256.2.2 修正財務預測制度256.2.3 揭露員工紅利相關資訊266.3 強化企業會計制度266.3.1 召開分組會議改善會計制度266.3.2 不良債權出售損失應提列特別盈餘公積276.4 建立外部制衡機制276.5 內部控制制度及財務業務專案查核276.6 督促公司重視並落實執行公司治理286.7 制定「證券投資人及期貨交易人保護法」28 附錄一公開發行公司應公告或本會申報事項一覽表附錄二內部人短線交易歸入權案件概況表Table of Content1 Preface 12 Concept of Corporate Governance 12.1 Definition 12.2 Extent 22.3 Significance 23 Framework of Corporate Governance in Taiwan 23.1 Regulatory Scheme 33.2 Regulatory Device 33.3 Characteristics of Corporate Governance in Taiwan 33.3.1 Taiwan’s Market Features 33.3.2 Trend of Separating Ownership and Control 33.3.3 Environment of Group Operation 53.3.4 Cross Shareholding Scenario 63.3.5 Development of Foreign Investment 63.3.6 Passive Role Play of Institutional Investor73.4 Present Issue of Corporate Governance in Taiwan84 Implementation of Corporation Governance94.1 Board of Directors94.1.1 Composition94.1.2 Duties and Responsibilities104.1.3 Mechanisms for Controlling Board104.2 Supervisor (Supervisory Board)124.2.1 Composition124.2.2 Duties and Responsibilities134.2.3 Independence144.2.5Mechanisms for Supervisors144.3 Meeting of Shareholders154.3.1 The Role of Shareholder 154.3.2 Minority Shareholders’ Monitoring164.3.3 Proxy Solicitation 174.4 Disclosure and Transparency174.4.1 Dissemination of the Primary Market Information 174.4.2 Disclosure of the Secondary Market Information 184.4.3 Corporate Governance Disclosure in Annual Report 184.4.4 Disclosure of Affiliated Corporations 204.4.5 Public Disclosure System 204.4.6 Information Disclosure Raking System 214.5 Disgorgement again Insider’s Short-Swing Profit 225 Perspectives on Corporate Governance225.1 Independent Directors and Independent Supervisors 235.2 Taiwan Corporate Governance Code245.3 Reform of the Company Law and Good Corporate Governance 255.3.1 Duty of Loyalty 255.3.2 Abolishing the Limitation of Director or Supervisor as25Shareholders5.3.3 No Cross-shareholding among Affiliated Corporations 255.3.4 Attendance of Supervisors in the Board of Directors 265.3.5 Improvement of Derivative Suit 265.3.6 Strengthening Public Disclosure System 265.4 Database for Independent Members 265.5 Orientation and Training of Directors and Supervisors275.6 Invitation to the Shareholder Meeting, Proxies 275.7 Improve Administrative Procedure of Tender Offer275.8 Publicize the Names of Directors and Supervisors with Illegal Acts275.9 Possible Areas of Further Reform 286 The Role of SFC in Corporate Governance29296.1 Promoting the System of Independent Directors and IndependentSupervisors6.2 Improving Transparency296.2.1 Earlier Announcement of Annual Financial Reports 296.2.2 Amend the Regulations of Financial Forecasts 296.2.3 Disclosure the Information of Employees Bonuses 296.3 Upgrading Accounting System of Public Companies 306.3.1 Form a Reform Committee to Improve Accounting System 30316.3.2 Set Aside Losses on Sale of Non-Performing Loans asSpecial Reserve6.4 Introducing More Institutional Investors 316.5 Enhancing Internal Control and Audit Systems of Public31Companies6.6 Encourage Companies to Implement Corporate Governance 316.7 Enact “Securities Investors and Futures Traders Protection Law”32Appendix I Information Disclosure and Filing Requirements for Public CompaniesAppendix II List of Short-Swing Profit Disgorgement Against Insiders (1994-2003)。