Corporate Governace and the Audit Committee Syatem
碩士 === 雲林科技大學 === 會計系研究所 === 97 === The internal organization of incorporation in our country adopts double track system with stockholders’ meeting, board of directors and supervisors such three institutions. Since the supervisors cannot develop original supervision efficiency, we therefore follow...
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ndltd-TW-097YUNT53850032015-10-13T15:43:08Z http://ndltd.ncl.edu.tw/handle/36537649341878372095 Corporate Governace and the Audit Committee Syatem 公司治理與審計委員會制度之研究 Ko-Ching Wang 王克京 碩士 雲林科技大學 會計系研究所 97 The internal organization of incorporation in our country adopts double track system with stockholders’ meeting, board of directors and supervisors such three institutions. Since the supervisors cannot develop original supervision efficiency, we therefore follow systems of America and Japan to enhance company governance of listed companies. In 2006, the amendment to the Securities and Exchange Act was passed and new systems such as independent director and audit committee were formally introduced. There are total 34 companies successively establish audit committee pursuant to paragraph 4 of article 14 of Security and Exchange Act since promulgation of the Act. During that period, many scholars and businesses had proposed many opinions aiming at audit committee. Some people consider that independent director may not be more independent as comparing to supervisors and replacing supervisors with audit committee is not necessary to solve problems in previous supervisor system. However, certain people still believe that introduction of audit committee deserve public support regarding review of internal audit, internal control, major finance and related party transactions. The purpose of this article is to introduce and compare systems in America, Japan and our country, meanwhile making analysis and review of problems encountered at the beginning of implementing audit committee system and proposing recommendations. It is expected that amendment can be made properly in the future to gradually carry out the functions of audit committee. Kuo-Hwa Luo 羅國華 2009 學位論文 ; thesis 103 zh-TW |
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碩士 === 雲林科技大學 === 會計系研究所 === 97 === The internal organization of incorporation in our country adopts double track system with stockholders’ meeting, board of directors and supervisors such three institutions. Since the supervisors cannot develop original supervision efficiency, we therefore follow systems of America and Japan to enhance company governance of listed companies. In 2006, the amendment to the Securities and Exchange Act was passed and new systems such as independent director and audit committee were formally introduced. There are total 34 companies successively establish audit committee pursuant to paragraph 4 of article 14 of Security and Exchange Act since promulgation of the Act. During that period, many scholars and businesses had proposed many opinions aiming at audit committee. Some people consider that independent director may not be more independent as comparing to supervisors and replacing supervisors with audit committee is not necessary to solve problems in previous supervisor system. However, certain people still believe that introduction of audit committee deserve public support regarding review of internal audit, internal control, major finance and related party transactions.
The purpose of this article is to introduce and compare systems in America, Japan and our country, meanwhile making analysis and review of problems encountered at the beginning of implementing audit committee system and proposing recommendations. It is expected that amendment can be made properly in the future to gradually carry out the functions of audit committee.
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author2 |
Kuo-Hwa Luo |
author_facet |
Kuo-Hwa Luo Ko-Ching Wang 王克京 |
author |
Ko-Ching Wang 王克京 |
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Ko-Ching Wang 王克京 Corporate Governace and the Audit Committee Syatem |
author_sort |
Ko-Ching Wang |
title |
Corporate Governace and the Audit Committee Syatem |
title_short |
Corporate Governace and the Audit Committee Syatem |
title_full |
Corporate Governace and the Audit Committee Syatem |
title_fullStr |
Corporate Governace and the Audit Committee Syatem |
title_full_unstemmed |
Corporate Governace and the Audit Committee Syatem |
title_sort |
corporate governace and the audit committee syatem |
publishDate |
2009 |
url |
http://ndltd.ncl.edu.tw/handle/36537649341878372095 |
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