工厂供配电技术-绪论(第一章)

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205.3公司法於2001年大幅修訂，加強對公司治理之規範215.3.1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TableofContent1Preface12ConceptofCorporateGovernance12.1Definition12.2Extent22.3Significance23FrameworkofCorporateGovernanceinTaiwan23.1RegulatoryScheme33.2RegulatoryDevice33.3CharacteristicsofCorporateGovernanceinTaiwan33.3.1Taiwan’sMarketFeatures33.3.2TrendofSeparatingOwnershipandControl33.3.3EnvironmentofGroupOperation53.3.4CrossShareholdingScenario63.3.5DevelopmentofForeignInvestment63.3.6PassiveRolePlayofInstitutionalInvestor73.4PresentIssueofCorporateGovernanceinTaiwan84ImplementationofCorporationGovernance94.1BoardofDirectors94.1.1Composition94.1.2DutiesandResponsibilities104.1.3MechanismsforControllingBoard104.2Supervisor(SupervisoryBoard)124.2.1Composition124.2.2DutiesandResponsibilities134.2.3Independence144.2.5MechanismsforSupervisors144.3MeetingofShareholders154.3.1TheRoleofShareholder154.3.2MinorityShareholders’Monitoring164.3.3ProxySolicitation174.4DisclosureandTransparency174.4.1DisseminationofthePrimaryMarketInformation174.4.2DisclosureoftheSecondaryMarketInformation184.4.3CorporateGovernanceDisclosureinAnnualReport184.4.4DisclosureofAffiliatedCorporations204.4.5PublicDisclosureSystem204.4.6InformationDisclosureRakingSystem214.5DisgorgementagainInsider’sShort-SwingProfit225PerspectivesonCorporateGovernance225.1IndependentDirectorsandIndependentSupervisors235.2TaiwanCorporateGovernanceCode245.3ReformoftheCompanyLawandGoodCorporateGovernance255.3.1DutyofLoyalty255.3.2AbolishingtheLimitationofDirectororSupervisorasShareholders255.3.3NoCross-shareholdingamongAffiliatedCorporations255.3.4AttendanceofSupervisorsintheBoardofDirectors265.3.5ImprovementofDerivativeSuit265.3.6StrengtheningPublicDisclosureSystem265.4DatabaseforIndependentMembers265.5OrientationandTrainingofDirectorsandSupervisors275.6InvitationtotheShareholderMeeting,Proxies275.7ImproveAdministrativeProcedureofTenderOffer275.8PublicizetheNamesofDirectorsandSupervisorswithIllegalActs275.9PossibleAreasofFurtherReform286TheRoleofSFCinCorporateGovernance296.1PromotingtheSystemofIndependentDirectorsandIndependentSupervisors296.2ImprovingTransparency296.2.1EarlierAnnouncementofAnnualFinancialReports296.2.2AmendtheRegulationsofFinancialForecasts296.2.3DisclosuretheInformationofEmployeesBonuses296.3UpgradingAccountingSystemofPublicCompanies306.3.1FormaReformCommitteetoImproveAccountingSystem306.3.2SetAsideLossesonSaleofNon-PerformingLoansasSpecialReserve316.4IntroducingMoreInstitutionalInvestors316.5EnhancingInternalControlandAuditSystemsofPublicCompanies316.6EncourageCompaniestoImplementCorporateGovernance316.7Enact“SecuritiesInvestorsandFuturesTradersProtectionLaw”32AppendixIInformationDisclosureandFilingRequirementsforPublicCompaniesAppendixIIListofShort-SwingProfitDisgorgementAgainstInsiders(1994-2003)