外企來台上市櫃KY公司之企業治理及衍生問題研究

The research of Corporate governance and derivative issues of KY companies that foreign companies come to Taiwan to list on the stock market

海外企業來台上市櫃為我國積極推動之政策，但此類企業通常股權架構及交易安排較複雜，投資人較難瞭解公司全貌，資訊透明度及股東權益的保障經常受到質疑。
2020年台灣證券交易所之康友-KY公司爆發財務不實及掏空事件，其簽證會計師被金管會懲處停止簽證兩年。投保中心出面替康友小股東求償，獲法院裁定假扣押勤業眾信聯合會計師事務所2名會計師與康友公司高層共47億元。因此本研究以文獻相關分析探討康友公司舞弊事件與公司治理之相關性。

The listing of overseas companies in Taiwan is a policy actively promoted by our country. However, such companies usually have complex equity structures and transaction arrangements, making it difficult for investors to understand the company's full picture. Information transparency and the protection of shareholders' rights are often questioned.
In 2020, financial fraud and hollowing out occurred at Kangyou-KY Company on the Taiwan Stock Exchange, and its certified accountant was punished by the Financial Supervisory Commission and suspended his visa for two years. The Insurance Center came forward to seek compensation for Kangyou's small shareholders, and was ruled by the court to falsely detain two accountants from Qinye United Accounting Firm and Kangyou's senior management, totaling 4.7 billion yuan. Therefore, this study uses literature analysis to explore the correlation between Kangyou Company's fraud incidents and corporate governance.