????(corporate governance)??

1
????????????2009?11?

• ?????????????

2
? ?

• ??????
• ?????????????
• ????

3
??????-??
????
????
2001? ?????????????????????
???????? ???????????,????????????
1997??1999? ??????
???????????? ???
??????? ??????
???? ??????
4
??????

• ????(corporate governance)??
• ???????????????
• ????
• ????????????????????,?????????????????

5
??????

• OECD????????
• ?????????????(The Basis of EffectiveCorporate
  Governance Framework)
• ????????????(The Rights of Shareholders Key
  Ownership Functions)
• ??????(The Equitable Treatment of Shareholders)
• ????????(The Role of Stakeholders in Corporate
  Governance)
• ???????? (Disclosure Transparency)
• ?????? (The Responsibilities of the Board)

6
??????

• ??????????????

?????
??????
????
??
?????
7
??????

• ???????

• ????????10??
• 80?????????????

8
??????

• ??????

9
??????
CLSA?ACGA?2004???????????,???,????????????????????
??,?????????????????????,?????(35?)??,???????????
,?????????????
2004????????????,????????????????,?????????,??????
????,??,?????????????????????????,???????????10.3
,???????????140?
2006?3???????5300???????????,???????????????,?????
?????,????????????????,???????????????,?????4?
10
??????

• ?????????--???????

11
??????

• ?????????--???????

12
?????????????

• Corporate Social Responsibility,??CSR
• OECD??????????????????????

????????
????????????
????????????
??????
????
13
?????????????

• ???????
• ?????????????
• ?????????????
• ????????????????
• ????????????????

???????????????????????????????
14
?????????????

• ?????????????,??????????(???,2001)
• ???(fairness)
• ???????????????????????
• ???(transparency)
• ????????????,?????????
• ?????(accountability)
• ??????????????????????
• ???(responsibility)
• ??????????????????

15
?????????????

• ????????????,????
• ?????
• ??????
• ????
• ????
• ??????????
• 1993???????

16
?????????????

• ?????????
• ????????????,??????????????????????,??????????????
  ?????????????
• ???????????,????????????,??????????????

17
?????????????

• ???????????????
• ?????
• ??????(12/14)
• ???????????????????????????????????????
• ??????????
• ???????????????????
• ????

18
?????????????

• ??????????
• ?????????????
• ????
• ????????????(??????)
• ??????
• ????????
• ?????????????
• ????????????????
• ?????????????
• ??????

19
?????????????

• ???????
• ???????
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• ???????
• ?????????????
• ????????
• ????????
• ??????
• ???????????
• ????????

???????????????????????????????
20
?????????????

• ????????????????
• ??
• ????2002?7?????????(the Sarbanes-Oxley Act of
  2002)?406?
• Code of Ethics for Senior Financial Officers
• ???????????????????,??????????
• ??SEC?2003?1????Final Rule (Release No. 33-8177)
• ???????????????
• ??2003?11?Final NYSE Corporate Governance Rules
• OECD??????

21
?????????????

• ????????????????
• 2004?11?????
• ????
• ?????????????????????????
• ????????????????????
• ???????????
• ??????????
• ??????????????????????????????????????????????????
  ???????????????

22
?????????????

• ????????????????
• ??????????????
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• ????????
• ????
• ????
• ???????????
• ??????
• ????????????????????
• ????

23
?????????????

• ????????????????
• ??????????
• ????????,????????????
• ????????
• ?????????????????????
• ??????????
• ???????
• ??

24
?????????????

• ??????????????????
• ??
• ???????????
• ????
• ????????????????????????????????
• ??????????,????

25
????

• ????????
• ????
• ?????
• ??????
• ??????
• ????????????
• ????????
• ????
• ???????
• ??????
• ???????
• ?????????
• ??????????

26
????

• ????????????
• 98?7?1???????????????????????????????????????????,
  ????????
• ?????192??1?7???216??1???????(?????)????
• ?????172??1???????????
• ????????????
• ??98????

27
????

• ????????????????????
• 98?6?11???
• ???????665 ?
• http//www.sfi.org.tw/download/resh_ftp/EDIS/item6
  _6.pdf
• ?????C??C-???,?????
• ??????C ???????48?
• ??????C- ???????4?

28
? ? ? ?? ? ? ?