董事之監督義務——兆豐銀行遭美國紐約州金融服務署裁罰一．八億美元案之省思

The Director’s Duty to Monitor: Reflection from the Case of Mega International Commercial Bank Co., Ltd. Was Fined $180 Million by the New York State Department of Financial Services

近期爆發之兆豐銀行遭裁罰案，使公司治理議題再度受討論，特別是董事之監督義務倍受關注。按現代公司治理之發展趨勢，於強化董事會權限之同時，亦對應加重董事會之責任。是以董事義務之內涵，必然隨之發展及擴張，我國公司法即有參酌英美公司法為相應之修正。鑑於各國針對董事監督義務之定位與內涵不盡相同，而董事監督義務於我國規範架構下應如何定位及妥善闡釋其內涵，以解決我國面臨之實務爭議，即為本文所欲探討之課題。

The recent case of Megabank was fined makes the issue of corporate governance arouse public concern, especially in the topic of director’s duty to monitor. Regarding to modern development trend of corporate governance, has tended to strengthen the board’s power and afford more responsibility on directors in contrast, as a consequence, the content of director’s obligation must get expand in certain. Taiwanese company law also made amendments correspondingly by taking the corporate regulation of Britain and the United States as conference. However, with regards to the diversity of legal structure that different country does, this article discuss that how to position the conception of director’s duty to monitor under Taiwan’s legal structure and hold proper interpretation of regulation, in order to solve the practical problem.