強化公司治理

Enhancing Corporate Governance

此次行政院提出之公司法修正草案，對於公司治理，例如董事會之召集得由過半數董事向董事長請求不成後自行召開、董事候選人提名制廢除董事會之審查權限與義務及股東提案權之文字調整，雖對公司治理有所著墨，但以條文內容修正之幅度實難達到其所預期之效果。雖然修正引進公司治理人員可謂一進步之立法，但仍有許多改善空間。縱觀修法之面貌，其與公司治理真正密切相關者，包括公司董事會功能之區別、董事忠實義務之類型化、公司法第二七條等均未碰及，實屬可惜。

The corporate law amendment bill shows some ambition to improve corporate governance. As a result of the bill, “director nominations by shareholders” have been amended by revoking the review power from the board of directors. In addition, the majority of the board of directors, if dissatisfied after asking the chairman of the company to call a board meeting, will have the power to call the board meeting. However, these amendments may not achieve the goal intended by them because of the lack of efficient enforcements. Moreover, the core concepts of corporate governance are rarely touched by the bill. Examples include director disqualification and directors’ fiduciary duties, etc. We urge the government to make more efforts to improve the bill before it becomes a statute.