目前國際推廣之公司治理制度，非常重視董事會的專業能力，由於董事會是企業的幕後推手，舉凡公司長期策略、經營方向、任免高階主管等重大政策，莫不是董事會的權責，也攸關企業經營成效的良窳，因此如何提升董事會的效能，實為公司治理的共同課題。我國政府於1998年起開始，陸續宣導公司治理之重要性，並推動獨立董事、獨立監察人制度，以及制定符合國情之「上市上櫃公司治理實務守則」，引導國內企業強化公司治理，進而提升國際競爭力。依我國現行相關法令，董事除對公司負有忠實與注意義務外，對於第三人就公司業務之執行，如有違反法令致其受有損害時，對該第三人亦應與公司負連帶賠償之責。由於董事、監察人在人力、時間及所處環境等因素，難免會出現判斷失誤等情況，從而承擔重大的責任與風險，進而影響到部分專業人士擔任獨立董事之意願，董、監事暨重要職員責任保險制度可適時轉移董、監事之風險。故本研究以董、監事暨重要職員責任保險制度的規範為主軸，首先論述我國金融機構-金融控股公司、銀行業、證券商及保險業董、監事主要責任，其次探討對董事會職能的影響，最後對健全公司治理結構與落實公司管控的有效性，提出董、監事暨重要職員責任保險制度予以法制化之建議，以落實公司治理並提升董事會之效能。 / The current proposed company governance structure emphasizes the professional abilities of the board; as the board works behind the scenes of a corporation and is responsible for major policy and strategies such as a company’s long-term strategy, operational direction, hiring and firing high-level managers. These are all decisions that affect an organization’s performance, so improving the capability of the board is a joint issue with corporate governance. Since 1998, the nation’s government has continued to address the importance of corporate governance and promoted structures such as independent boards, independent supervisors, and “publicly traded company corporate governance guidelines” that fit national culture to guide the nation’s corporations in strengthening corporate governance and increasing global competitiveness. According to the nation’s current related legal regulations, the board is responsible for the loyalty and care of the company but also must pay damages to third parties and companies if the company causes damages due to illegal activity. As the board and supervisors may err due to elements such as labor, time, and environmental constraints in shouldering major responsibilities and risks, this has affected the desire for certain professionals to hold board and supervisory positions so critical employee responsibility insurance mechanisms can suitably transfer the risk of board or supervisory members. This study explores critical employee responsibility insurance standards as the main topic by first discussing the main responsibilities of board and supervisory members in the nation’s financial institutions such as financial holding companies, banks, security firms ,and insurance companies. We will then explore the board’s effect towards functions and finally propose suggestions to legalize critical employee responsibility insurance standards that promote healthy corporate governance structures to realize effective management of companies in order to appropriate corporate governance and increase the performance of boards.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0096961108 |
| Creators | 李雅清 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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