獨立董事制度實施對我國公司治理之研究

Abstract

強化公司治理(corporate governance)， 一方面可以提升董事會的職能，另一方面則可以讓公司專業經理人更具體地建立與董事會之間的溝通機制，建立管理階層的紀律與溝通管道。此外，上市、櫃公司可以藉由推動公司治理來改善企業文化並凝聚員工向心力，提升企業社會責任(CSR corporate social responsibility)的使命感，強化資訊透明度，增加品牌價值形象並提升顧客對企業信任感，使得企業品牌與形象更具競爭力，贏得客戶之信任並降低與供應商間的資訊不對稱，進而使企業達到永續經營之目標。 為使我國與國際資本市場接軌，並吸引國外資本到台灣市場投資，為保護投資人，使資本市場朝更健康的方向發展，我國逐步引進歐、美、日等先進國家採用之獨立董事制度，強化外部、專業董事之指導與監督能力。行政院金融監督管理委員更於2011年3月以行政命令明定實收資本額達100億以上非金融業上市公司需強制設立獨立董事。 本研究係以公司治理議題為基礎，參考台灣汽車產業特性及市場趨勢，依據該議題為構面，找出關鍵要素，並針對個案公司之公司治理及獨立董事設置現況進行質化的深度訪談調查。個案公司為台灣五大汽車廠之一，且為唯一汽車產業上市公司中，具備從汽車的設計、研發、製造及銷售的全功能公司，從研究結果來看，設置獨立董事制度對公司治理確有正面結果，應可作為其他公司參考，部分可再強化的事項，提供該公司做為未來持續努力改善的方向

Strengthening corporate governance is able to enhance board of director's function. Also, it helps executive managers to set up the communicative mechanism with the board of directors and establishes the discipline and the communication channel. In addition, listed companies can strengthen corporate culture, employees’ centripetal force, corporate social responsibility, information transparency, brand image and customer trust. It makes the competitive brand and image, gains the trust of customers, and reduces the information asymmetry with suppliers. This will help the enterprise achieve the goal of sustainable management. To keep the pace with international capital market, protect investor and attract foreign investment and make capital market stronger, we introduce the institution of independent directors from Europe, America and Japan step by step. The institution enhances the guidance and the control from external and professional directors. In March 2011, Financial Supervisory Commission announce an administrative decree that non-financial listed companies with paid-in capital over 10 billion must establish the institution of independent director. Based on corporate governance issue, this study identifies the key point by studying Taiwan automobile industry characteristics and market trends. For the case, we use qualitative study to do depth interview about corporate governance and institution of independent director. This business interviewee is one of the top five automobile plants in Taiwan and is only listed company in automobile industry. This all-round company has the car's design, development, manufacture and marketing skills. The result shows that institution of independent director has positive effect on corporate governance and can be a good example in front of other business.