自2005年以降，我國針對是否開放含萊克多巴胺畜產品進口之問題即屬多事之秋，其主因係在食品添加物專家委員會（Joint FAO/WHO Expert Committee on Food Additives，簡稱JECFA）所擬每日容許攝食量下，國際上之相關科學研究無法確切證明萊克多巴胺是否完全安全，抑或其可能對於人體造成之危害及程度，因此多數肉品出口國仍常於家畜飼養過程中添加萊克多巴胺於飼料中，藉以增加畜產品之瘦肉比例並提升經濟效率；另一方面，由於不肖業者違法使用乙型受體素（如克崙特羅、沙丁胺醇）導致人體中毒的案件時有所聞，影響民眾對於畜產品的消費意願及產業發展，是故雖然萊克多巴胺之毒性相較於其他乙型受體素為低，惟受他種毒素高出數倍的乙型受體素之累，在我國自2006年起亦屬禁用之列。在國際食品標準委員會（Codex Alimentarius Commission，簡稱Codex委員會）於去（2012）年以普通多數決之方式制定萊克多巴胺的國際標準後，我國遂修訂食品衛生管理法第11條（2013年新法第15條）、第17-1條 （新法第25條）及動物用藥殘留標準第3條，並公告農防字第1011473960號之行政命令，採行「安全容許、牛豬分離、強制標示、排除內臟」之檢疫政策，在牛肉（含脂肪）的部分採行與國際標準相同之檢疫標準；惟在豬肉及內臟的部分，則為兼顧「國人特殊膳食習慣」及「相關產業發展」，仍維持既有「零檢出」的檢疫政策，全面禁止含萊克多巴胺的畜產品進口。針對此我國特殊之管制作法，本文將以國際經貿法的觀點，依據WTO協定中與檢疫措施最密切相關的SPS協定規範、過往案例之判決及相關文獻，分析我國進口檢疫規定之適法性，藉以思考目前畜產品進口的議題，並判斷該措施將來是否存在遭非難之可能，希冀能對於我國日後檢疫政策走向提供一實質性之參考及展望。 / Since 2005, the issue of liberalizing the import of meat containing Ractopamine had sparked great controversy in Taiwan, resulting from the lack of clear and definite scientific evidences worldwide to prove the harmlessness toward human body under JECFA’s maximal residue level and acceptable daily intake. Owing to the abusing of other much more poisonous Beta-adrenergic agonist (e.g., Clenbuterol, Salbutamol) by some of illegal stockbreeders causing the vibration of meat market and industry, Taiwan’s government had decided to ban the residual of Beta-adrenergic agonist including Ractopamine contained in both domestic and import meat products since 2006. After Codex Alimentarius Commission finally voted through the international standard of Ractopamine in 2012, Taiwan’s Legislative Yuan amended former regulations, approving the import of beef which conformed to Codex’s international standard, while still remained the prohibition of pork containing Ractopamine. This essay staying with the view of international trade law, in particular the Agreement on the Application of Sanitary and Phytosanitary Measures under World Trade Organization, tries to analyze the consistency of Taiwan’s meat regulations with the SPS agreement in order to prospect Taiwan’s trade policy and meat regulations regarding Ractopamine in the future.

為強化公司治理，我國強制上市(櫃)公司須於2011年底前設置薪酬委員會，本研究首先探討公司自願在2011年底前設置薪酬委員會之因素。因為法令還未強制設置薪酬委員會前，我國已自願設置薪酬委員會之公司約2%，無法使用差異中之差異法(Difference-in-difference)，故本研究以我國家族企業為研究對象，探討相較於非家族企業，薪酬委員會設置對家族企業之公司價值的影響。 本研究結果顯示產業龍頭公司有設置薪酬委員會、公司規模、股東權益報酬率及董事會之獨立性與自願設置薪酬委員會呈現正相關。另外，家族企業相較於非家族企業而言公司價值較低，設置薪酬委員會後公司價值差距變小，但是未達統計上的顯著，亦即，設置薪酬委員會對家族企業的效益及非家族企業的效益沒有顯著差異。 / In order to enhance corporate governance, the R.O.C. Securities and Exchange Act was amended in 2010 to force listed companies to establish a Compensation Committee by the end of 2011. First, this study is to investigate which determinants may encourage companies to voluntarily establish the compensation committee. Then, we investigate whether setting compensation committee or not can increase firm value in family firms more than non-family firms. Because of few volunteers, we can’t use difference-in-difference. The results implicate that voluntary formation of compensation committee is associated with leading enterprise in industry which establishes compensation committee, greater size of the firms, higher return on equity and higher independence of the board of directors. In addition, on comparing Compensation Committees established or not, there appears to be no significant correlation with firm value between family firms and non-family firms.

董事會是公司治理之核心，設置審計委員會為其職能，確保盈餘品質與財務報導。因此，為了解審計委員會的專業性對盈餘品質與聯合貸款之影響，本研究選取2000年至2012年美國上市非金融業公司作為研究樣本，以聯貸利差作為衡量聯合貸款契約特性之變數。首先探討盈餘品質對貸款利差的影響，再進一步考量審計委員會的會計專業對於盈餘品質與聯合貸款有何影響。研究結果發現，企業的盈餘品質與貸款利差呈負向關係，顯示當公司的盈餘品質好的時候好，能取得較低的聯貸利差，且當審計委員會成員具有會計專業時，其現象會更加明顯。 / Board of directors is the core of corporate governance, and one of the main functions of board of directors is to establish audit committee to ensure the company’s earnings quality and financial reporting. Therefore, the purpose of this study is to examine the effect of audit committee with accounting experts on the loan spread in the syndication loan market. This study is based on a sample of US companies during 2000-2012. The results show that earnings quality is negatively associated with loan spread, and this is more pronounced when the proportion of accounting experts on the audit committee is higher. Keyword: Audit

金融海嘯爆發，薪酬契約的設計及公司薪酬績效間聯結程度之議題又再次受到關注，企業績效不彰，高階主管卻坐領高薪，因而引發肥貓之爭議。我國亦於2010年增訂證券交易法第14-6條，強制上市櫃公司應設置薪資報酬委員會。本研究旨在探討薪酬委員會的特性與參與程度對薪酬績效敏感度之影響，在薪酬委員會的特性方面著重在薪酬委員之財務專業背景及社會網絡，參與程度則以開會次數及出席率來衡量。以美國S&P500公司為樣本，在薪酬委員會特性方面，未發現財務專業背景及社會網絡與薪酬績效敏感度有顯著關聯，參與程度方面，開會次數與薪酬績效敏感度為正的顯著相關，而出席率則無顯著關聯。

現行《企業併購法》藉由獨立專家制度為少數股東之權益把關，但此制度存有一定問題，諸如會計師、律師、證券承銷商是否對相關產業有足夠了解或具備財務專業性、獨立性並未明文規範、由經營階層聘僱，可能無法獨立客觀為少數股東權益把關、未明定追究責任規範，股東無法直接以委任關係追究債務不履行責任、專家之功能角色僅在提供建議意見，欠缺其他相關權限。因為以上眾多之問題，此次《修正草案》參考美國判例及香港法規範，引進特別委員會制度。 　　特別委員會為美國公司治理法制下發展出來之產物，通常由獨立董事組成，故本文比較各國引進美國公司治理模式之規範與運作，藉由比較法上之適用點出我國引進獨立董事及功能性委員會後所存在之相關問題。各國引進特別委員會與獨立董事制度後之運作，牽涉到原先美國法下一元制模式、各國原先之公司治理模式及引進時法規所作之相應調整。惟我國《證券交易法》於引進美國獨立董事與審計委員會制度時，並未因地制宜規範，亦未一併引進幾種重要的功能性委員會或調整董事會之定位，導致配合二元並列制適用時產生諸多問題及監督權與經營權間之權限矛盾，而這些問題某程度上也牽涉到特別委員會制度之運作。 　　本文透過研究特別委員會於美國法及其他比較法上之角色與運作，再與我國法加以比較分析，但我國《修正草案》規範之特別委員會制度實際上與美國判例法發展出來之制度有極大落差。於美國實務運作之下，特別委員會並非強制之機關，其適用之功能，僅於董事具有利益衝突之情況下，藉由具有足夠談判權限之特別委員會代表公司與相對人交易，以降低事後追究責任之司法審查標準，藉以使董事及控制股東通過受任人義務之審查。而我國藉《修正草案》強制設置特別委員會，但漏未規範未設置之法律效果，未表明設置特別委員會對司法審查標準之影響，亦未將相關權限授予委員會。 　　進而，本文分析特別委員會於引進我國後之規範目的、角色定位與功能、權限規範、設置架構及相關問題。《修正草案》係以特別委員會作為一「中立客觀之機關」之角色以控管企業併購對價與程序之公平合理性，但法規僅使特別委員會審議獨立專家意見再提報董事會及股東會，並未賦予特別委員會對外積極談判併購條件、拒絕交易或積極尋覓其他可提供更好條件之併購對象之權，亦未明文規範未設置或設置卻存有瑕疵之法律效果，而無法給予公司經營階層足夠動機依法設置特別委員會。《修正草案》將特別委員會制度依公司是否設置審計委員會而劃分兩種不同之架構，因此依據原先審計委員會之規範，會使兩種架構之委員會具備不同之權限與效果。而《修正草案》與原先獨立專家制度之差異在於以「雙層架構」之方式藉由特別委員會聘任獨立專家，取代原本由董事會聘僱之專家意見，似是認為具利益衝突之董事會所聘僱之專家無法完全公平為全體股東考量，須由獨立董事或不具利害關係人組成之特別委員會聘任獨立專家，才會排除利益衝突之問題而為公司整體利益進行審酌。總之，本文欲藉由比較分析，探究目前《修正草案》之規範是否較原先獨立專家制度更佳而更能達成保障少數股東之效。 / According to the "Business Mergers and Acquisitions Act (the Act)", in order to protect the rights and interests of minority shareholders, the corporations are under an obligation to appoint the independent experts, to ensure the reasonableness and equity of mergers and acquisitions. However, there are some problems in this system as follows. First, the independent experts do not be required to have sufficient experiences of the relevant industry or financial expertise. Second, the Act does not specifically regulate the important condition of independence. Third, independent experts are appointed by the management, so they may not be independent and objective enough. Fourth, the shareholders cannot directly sue the independent experts for their dereliction of duty. Finally, the experts are limited to provide non-compulsory advices, but are lack of other relevant authrity. Because of those problems, the "Amended Draft of the Business Mergers and Acquisitions Act (the Amended Draft)", referring to the Common Law of United states and the regulations of Hong Kong, introduces the Special Committee system. 　　The Special Committees system is originated from the corporate governance legal system of the United States. They are usually composed of Independent Directors. By means of comparing the introduction and operation of American corporate governance model in other countries, this essay tries to point out some native problems relating to Independent Directors and Functional Committees in our country, which are introduced from the United States as well. Other countries adjusted the regulations and operation of Independent Directors and Functional Committees to tie in the original corporate governance system. On the contrary, our country merely amended the "Securities and Exchange Act" introducing Independent Directors and Audit Committee system, not re-orientated the Board of Directors nor introduced other important Functional Committees. It results in many conflictions and dilemmas between management power and supervisory authority. And those problems also influence the operation of the Special Committees. 　　By means of researching the operation of the Special Committee in the United States and other countries as well as comparing them with our country, this essay considers there is an enormous diversity between the Special Committee in the Amended Draft and the common law of the United States. In case of practical operation in the United States, the Special Committee is not an essential institution. When directors have conflict of interests, the Board of Directors can determine to organize the Special Committee and sufficiently entitle it to transact with the counterpart on behalf of the corporation. By doing so, the court would lower the standards of judicial review, the directors and controlling shareholders could get through the review of fiduciary duties. On the other hand, the Special Committee in the Amended Draft is an essential institution as soon as mergers and requisitions start going. However, the Amended Draft does not regulate the legal effect of violation. It does not show what the influence of setting up the Special Committee on the standards of judicial review is. It does not even authorize the Special Committee to handle relevant affairs. 　　Furthermore, this essay analyzes the purpose, function and role, authority, organization and related issues of the Special Committee in the Amended Draft. The Special Committee acts as a "neutral and objective institution" to make sure the reasonableness and equity of mergers and acquisitions. However, it is unable to negotiate the conditions of transaction with the counterpart, refuse the deal or look for another better counterpart. It is only entitled to make a report to the Board of Directors and shareholders after investigating the opinions from the Independent Experts. And because the Amended Draft has no binding effects of violation, the Board of Directors is less motivated to set up the Special Committee. According to the Amended Draft, the authority and effect of the Special Committee are separated into two kinds by whether there is an Audit Committee inside the corporation or not. In terms of the appointment of the Independent Experts, the difference between the Amended Draft and the Act is the double-layer structure. This design allows the Special Committee to appoint the Independent Experts in place of the Board of Directors. It seems that only when Independent Experts are appointed by the Special Committee consisting of Independent Directors or non-stakeholders could they eliminate the conflict of interests in the business transactions and guarantee the whole corporative interests. In conclusion, by means of comparison and analysis, this essay tries to figure out whether the Amended Draft is better and more efficient in protecting minority shareholders than the Act.

摘 要 本文旨以保護與兩性平等之關聯性著手，「從兩性平等探討我國女性勞動者保護法令」，首先探究當前我國女性勞動者在勞動市場上所面臨之就業困境，其次探討聯合國、國際勞工組織、歐洲聯盟、經濟合作發展組織、美國、英國、日本等關於兩性工作平等法制之國際概況，並針對美、英、日三國在（1）就業上性別歧視之禁止（2）同工同酬原則之確立（3）兩性職業隔離之突破（4）工作場所性騷擾之禁止（5）母性保護原則（6）積極促進兩性工作平等方案之推動（7）兩性工作平等制度之執行機關與救濟途徑等重要兩性工作平等法制內容做比較分析與整理，以作為我國在推動與落實兩性工作平等法制之考據。最後針對我國現行保護女性勞動者及規範兩性工作平等事項之各類相關法律，做一整體檢討，並討論應如何將這些規定與追求兩性工作平等之理念相調和，藉以加強母性機能之特別保護，且同時又能落實兩性就業上待遇及機會之均等，從而創造雙贏之局面。 本文研究發現，雖然憲法、兩性工作平等法及相關女性勞動保護法令已明文針對性別平等以及婦女保護作規定，但卻未真正落實，致使我國女性勞動者在剛踏入職場的第一步便遭受招募上之性別歧視的困境，其勞動參與率偏低，薪資水準亦較男性勞動者低，且在勞動市場中，存在著明顯性別職業隔離現象，另外我國企業主給予女性勞動者之在職訓練與升遷機會均較男性勞動者少，而勞動市場中更存在著性騷擾、單身條款、婚育離職之現象與離職後二度就業之困難，如此諸多不利女性之就業現況，使我國女性勞動者在目前就業市場中處於劣勢地位且受到差別待遇。 另從本文「第四章 兩性工作平等國外法制之概況」、「第五章 美、英、日關於兩性工作平等制度之重要內容」研究兩性工作平等理念在國際間之趨勢，得知傳統勞動保護法制所強調之女性保護概念，已呈現不同之面貌，其由單純以女性保護這項因素作為立法保護之依據，已轉變從兩性平等出發，而現今科技與勞動醫學發達，亦是考慮是否給予女性勞動者保護之因素。因此過去對女性勞動條件之保護，有部分已經不符合上述潮流，且已無法滿足今日勞動樣態之多元化，反而成為部分女性進入勞動市場之障礙。但關於母性機能之保護，對女性或對國家、社會全體而言，具有不可欠缺之意義。同時，對於男女僱用平等原理之達成，亦是絕對必要之條件。因此，施行母性保護措施是從側面支持男女僱用平等原理的具體化行動，且母性機能之不可回復性，乃是基本母性保護不可遽然偏廢之主要理由。即便國際勞動組織之國際勞動公約不斷受到各國挑戰，但在限縮母性保護並予以彈性化之同時，亦課以國家在相關社會立法的周邊補充措施。可見國際潮流已從過去傳統女性勞動保護法制逐漸趨向兩性平等待遇及僱用機會均等原則邁進，但對基本母性保護仍採特別保護規定。 此外，經本文「第三章 我國女性勞動者就業之困境」及「第六章之第二至八節 我國現行各相關女性勞動者保護法制」之檢視後，發現我國現行女性勞動者保護法制漏洞百出，無法真正落實兩性於工作上之實質平等，雖已制定兩性工作平等法積極推動，但因現行兩性工作平等法之各法條過於簡要，不像國外先進國家針對各促進兩性工作平等相關法制以單獨立法方式或以詳盡之配套措施作輔助，故難免有掛一漏萬之處。此外，尚未對其相關法制作同步修法，使其各相關法制在運用上經常有衝突或矛盾之現象產生，此有待亟早修法改善，故本文「第七章」針對現行我國女性勞動者保護法令之立法缺失，提出法令面修正及實務面之建議方向，期盼藉此政策與法令改革，以達成我國憲法增修條文第十條第五項所揭櫫：「……消除性別歧視，促進兩性地位之實質平等」的崇高目標。

本文研究行政院下全國性公民投票審議委員會（下簡稱「審議委員會」）之運作；審議委員會依據公民投票法（下簡稱「公投法」）創設至本文2012年4月完稿截止，共經歷兩屆任期，已召開16次正式會議，並對12次人民提出之全國性公民投票案做成認定是否合於法律規定之決議；審議委員會係我國公投立法者特殊之創見，也是公投法立法過程中政黨協商之產物，因此，自第一屆審議委員會組成以來，其運作便無法擺脫政治爭議問題，即便第二屆審議委員會已依據大法官釋字645號解釋確立其合乎我國憲法之行政地位，有關審議委員會存廢之爭論仍沒有間斷過。 為探求審議委員會存廢爭議之答案，本文從靜態的制度面向及動態的實務面向加以研究，審議委員會運作之「價值」；本文以我國憲政權力分立制度為論述之基準，先從我國有關公民投票及行政程序之法律、制度變遷角度，探討審議委員會、乃至於包括審議委員會、中央選舉委員會及行政院訴願審議委員會在內之「行政上全國性公民投票審議機制」，其創設之合憲性，但主要上，本文還欲藉由審議委員會開會之實務案例研究，即歸納審議委員會16次正式會議過程之爭點，深入審議委員會的運作核心－如何審議人民提出之全國性公民投票提案。 本文認為，審議委員會不應貿然以公投法修法廢除之，只要審議委員會在審議過程中展現其「獨立性」，則現階段我國公民票制度之落實，仍有審議委員會發揮「協助人民有意義的行使創制、複決權」及「過濾人民提出之全國性公民投票提案」功能的必要，且可供公投法修正方向之鑑借；本文僅屬「初探」之研究，隨著審議委員會及有關其運作之司法實務經驗增加，相信審議委員會存廢之爭論亦會趨明朗。 關鍵詞：行政院公民投票審議委員會、大法官釋字645號解釋、中央選舉委員會、行政院訴願審議委員會、行政獨立性 / This paper is about a research of the operation of Referendum Review Commission of Executive Yuan (hereinafter referred to as “the Referendum Commission"). Until April 2012 the Referendum Commission has held 16 formal meetings and has reviewed 12 proposals for national referendum to determine whether those proposals meet the relevant provisions in the Referendum Act. Due to the fact that the establishment of the Referendum Commission is the result of negotiations between political parties, the operation of the Referendum Commission constantly causes controversy and the argument that the Referendum Commission should be abolished never ends even though the Judical Yuan Interpretation No. 645 has confirmed that the establishment of the Referendum Commission does not contradict the Constitutional of the Rupublic of China This paper discusses the basis of separation of powers in our constitutional system, starting with reviwing relevant laws and systems in respect of referedum and administrative procedures. Furthermore, the constitutionality of the establishment of relevant referendum review mechanism is examined, including the Referendum Commission, Central Election Commission and the Petitions and Appeals Committee of the Executive Yuan. This article also summarizes the issues raised in the 16th formal meeting of the Referendum Commission. This paper is of the opinion that the Referendum Commission should not be rashly abolished by amending the Referendum Act as long as the Referendum Commission is able to maintain its independancy in the process of exmination and that the existance of the Referendum Commission is necessary as it could assist people to exercise their tights of initiative and referendum and could ensure the smooth operation of the Referendum Act.

本文主要針對因安隆公司所造成的會計醜聞事件對美國資本市場及投資大眾之影響，因此為解決公司治理及重建投資人之信心，美國國會迅速通過「沙賓法案」。由於沙賓法案對在美國的公開發行公司有重大的影響，尤其是第404條管理階層對內部控制之評估影響最大，故以沙賓法案第404條來探討其對金融業的影響及執行細節。 本論文分為五個章節 第一章，緒論為研究動機、研究目的、研究架構、研究方法 第二章，沙賓法案之產生背景、目的、內容及美國會計監督委員會之成立。 第三章，主要說明沙賓法案第404條相關內部控制之要求，及金融業如何藉由COSO的內部控制架構來證明其財務報表內部控制制度(ICOFR)之有效性及自我評估之要求。 第四章，沙賓法案對金融業所造成之影響及應採取之步驟。 第五章，結論與建議

本文以2005年至2014年間中華人民共和國上海及深圳上市公司為研究對象，參照Beck and Mauldin (2014)衡量審計委員會與財務長之間相對影響力之模式，從公司治理觀點分析選任個人層級及事務所層級之產業專家會計師，是否與審計委員會相較於財務主管較具有影響力有關聯性，並參考過去發展的文獻，以多種衡量產業專家之方法執行敏感性分析。本研究結果顯示，當企業之審計委員會相較於財務主管之相對影響力較大時，與個人層級之產業專家及同時為個人層級及事務所層級之產業專家會計師具有顯著正相關、與會計師事務所層級之產業專家呈現不顯著相關，故可推論，審計委員會相對較有影響力時會傾向選擇會計師個人產業專家。 / The primary objective of this thesis is to examine whether and how the relative power of the CFOs to audit committee affects the choice of auditor’s industry specialization, measured as firm level and partner level. We focus my analyses on a sample of listed firms in China during 2005-2014. We follow the measure of the relative power of CFO and audit committee by Beck and Mauldin (2014) to test my predictions. My main findings can be summarized as follows. First, the thesis finds evidence that firms are more likely to choice firm-level audit experts when its CFO is less powerful than audit committee. Second, it also finds that firms are more likely to hire partner-level audit experts when audit committee is relatively powerful than the CFO. The results are robust to other proxies for audit experts.

本研究探討審計委員會、企業社會責任及企業價值間之關聯性。將研究分為兩部分：針對審計委員會及企業社會責任之關聯性，實證結果顯示，設置審計委員會之企業對於企業社會責任之影響為顯著正相關，表示審計委員會能夠監督企業之運作，使得企業投入較多的心力在企業社會責任中。另外，針對審計委員會、企業社會責任及企業價值之關聯性，實證結果顯示，企業社會責任與企業價值間為顯著正相關，然而審計委員會與企業價值間無顯著關係，表示企業投入較多心力在社會活動中，其企業價值也會相對地提高。 / The purpose of the study is to examine the connection between audit committee , corporate social responsibility (CSR) and firm’s value.The conclusions of this study are divided into two parts. First part is that audit committee has a positive impact on corporate social responsibility. It means that audit committee oversee the operations of the companies, allowing companies to invest more effort in corporate social responsibility. Second part is that corporate social responsibility has a positive impact on firm’s value, however audit committee has no impact on it. It means when companies put much more effort on social activities, therefore firm’s value will relatively increased.