公司治理 - 以雅新實業股份有限公司(股票代號: 2418)為例

Abstract

近十年來，台灣經濟社會屢爆發重大經濟弊案如訊碟、博達、力霸，及本論文探導之雅新案，其每一個經濟弊案的引爆都造成股市劇烈崩盤、數萬名投資大眾的恐慌與財物損失，因此公司治理議題要再次被重視，台灣企業投資大陸之方式所衍生出來的企業做帳方式需要被討論，台灣政府對經濟罪犯定讞速度與刑罰是否得當也需要被重視。

期望此個案之探討，能影響國家當局對此問題之重視，使投資大眾得到透明真實的資訊，對台灣企業永續經營帶來正面的影響，對國家經濟社會有一貢獻。

For the past 10 years, Taiwan economy society frequently burst out huge economy crimes like Infodisc, Procomp, Chinarebar and the essay’s case, Ya Hsin. Each economy crime resulted in a huge tumble in the stock market, ten of thousands shareholders’ panic and their huge loss in property, therefore, Taiwan government has to pay much attention to topic of Corporate Governance.

Because of Taiwan government limiting China investment, as a result, the listed corporations including go-public corporations and go-to-counter corporations generate an independent company at the 3rd region for “legalizing accounting”. The exaggeratedly dishonest financial reports must be discussed and exposed. The time efficiency and its effectiveness for Taiwan government to sentence an economy criminal has to be discussed too.

By this case study, I sincerely hope that Taiwan government will pay attention to the discussed issue; shareholders can have transparent and true information; and my little contribution can enhance Taiwan’s competition.