Manager Regulation of the Company in Taiwan from the Perspective of Corporate Governance

Autor: CHEN, PO-FU, 陳柏甫
Rok vydání: 2017
Druh dokumentu: 學位論文 ; thesis
Popis: 105
Corporate governance, the role of managers occupies an important position, because in business, managers are often the company's real operator, the legal relationship between managers and companies is necessary to clarify. According to the majority agreement that the manager and the company to establish a appoint contract, but this refers to the high-level managers, CEOs and executor, etc., in the judicial verdicts, the cognition of company manager seems to be different with the practical company working. The majority of the managers of the company is still the general labor essentially, promoted to the palm of the hand, resulting in the first level controversial point that judgment criteria of manager’s identity divers in different standards. In the second part, the possibility that the existence of a mixed contract between appointment and employment is based on the principle of freedom of judicial contract and there is no reason why not the company and the manager build a contract including appointment and employment property. There are many discussion about the nature of these two kind contracts, employee has to attribute and the other is autonomy in the company. The third level discusses the relationship between the manager and company after promoted, original contract is terminated, suspending or exist simultaneously. According to labor law, protect the practice of labor promoted to the manager’s right and interests is priority, do not let the employer to escape the labor standards to protect the labor standards. The compensation system is also attached importance to the problem of corporate governance. The improvement of the remuneration decision and the monitoring system is the key. In 2010, Taiwan's Article 14 of the Securities and Exchange Act stipulates that the listed company should be required to set up a remuneration committee, In order to control the company's poor revenue and the operator is still sitting on the high-paid position, the paper through the literature analysis of the introduction of our system after the current situation, both from the academic or practical operation, the remuneration committee there is still a high degree of conflict, and only the suggested authority, showing that the remuneration committee did not produce the effect of improvement. In the comparison of the remuneration system and the operation of the Commission, the British practice can be given to the discretion to remuneration committee to decide the compensation of company’s directors. It can’t expect remuneration committee to play a specific function without giving real power. In addition, the connotation of remuneration is also an important part of corporate governance. In view of the nature of the company's management fees, travel expenses, bonus payments or severance pay, in principle, the part of the declaration for remuneration can be recognized by the company's autonomy, so it should be check the contents of the payment to determine the payment is the price of the reward.
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