我国公司治理现况资料.pptVIP

我國公司治理現況餘留問題及相關研究 國立雲林科技大學會計系 簡俱揚主任 壹、公司治理的意義及架構 ECD定義（1996） A set of relationships between a company’s management, its board, its shareholders, and other stakeholders. Corporate governance also provides the structure through which the objectives and monitoring performance are determined good corporate governance should provide proper incentives for the board and management to pursue objectives that are in the interests of the company and shareholders and should facilitate effective monitoring, thereby encouraging firms to use resources more efficiently. 貳、我國公司治理現況 上市上櫃公司治理實務守則（2002）