本研究欲探討我國公司治理相關法規文字及其運作之解讀可能產生之問題，從95 年度證券交易法之修正條文中，辨認以下釋例來檢視問題：
1.「會計主管」與「主辦會計」之意義是否相同？
2.審計委員會之組成究應包括全部或部分之獨立董事？
3.獨立董事究應參加一個或多個委員會？
4.審計委員會及其成員行使職權之方式是否不同？
5.獨立董事針對證交法第十四之三條之事項所表示之保留意見是否為反對意見？
此外，本研究另外探討法規閱讀者對以上問題的認知是否因其學業背景而有不同？
本研究以政治大學法律系、會計系、法律所、會計所、EMBA 學生為受測者，發放問卷，結果發現法規閱讀者對於這些法規用字認知很分歧。立法者在起草這些法規時，應考慮到法規適用者，將法規文字訂定得更加明確，且合理，自然可讀性可提高。 / This research is to discuss about some possible problems in perceiving the law wording in the articles in the Securities and Exchange Act revised in 2006.
It examines problems by identifying the following examples:
1. Do ”accounting officer” and “in-charge accountant” mean the same?
2. Shall the audit committees be composed of the entire number of independent directors or just some independent directors?
3. Shall independent directors attend only one or more than one committees?
4. Is there any difference between audit committees and independent directors in the modes of exercise?
5. Does the qualified opinion of independent directors on the Article 14-3 in the Securities and Exchange Act mean dissenting opinion?
This research will study if the perceptions of readers differ because of their
academic backgrounds.
This research uses questionnaires to obtain opinions of students from the Departments of Accounting, Law, and EMBA. The analysis in this research shows that readers have large differences in the perceptions of the laws and regulations.
When drafting the laws and regulations, legislators should think about the users. They should make the laws and regulations more definite and reasonable, which will enhance the readability.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0943530381 |
| Creators | 林雅文 |
| 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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