English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51931/87076 (60%)
Visitors : 8494628      Online Users : 89
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/105415

    Title: 從公司治理面探討企業捐贈醫療財團法人之議題 : 以台塑集團與長庚醫療財團法人為例
    Other Titles: A corporate governance perspective on corporate donation to medical foundation : a case study on formosa plastic group and chang gung medial foundation
    Authors: 李華驎;Lee, Hua-Ling
    Contributors: 淡江大學會計學系碩士在職專班
    孔繁華;Kung, Fan-Hua
    Keywords: 財團法人;公司治理;關係人交易;台塑集團;Non-profit organization;corporate governance;Related-Party Transaction;Taiwan Plastic Group
    Date: 2015
    Issue Date: 2016-01-22 14:55:23 (UTC+8)
    Abstract: 本研究以台塑集團與長庚醫療財團法人個案為例,探討台灣大型財團控制家族偏好以公益財團法人作為家族控股中心之成因及不同形態財團法人對其意義之不同。並從公司治理面分析,當控制家族透過非營利組織間接控制上市櫃公司時,是否可能造成核心代理問題與關係人交易等弊端。本研究從中更進一歩推衍至我國現行財團法人由於相關制度不完整與政府提供過多租稅優惠所造成之問題,以及針對財團法人董事會制度、租稅優惠與關係人交易限定三項議題提出相關修正建議。
    The study bases on case study of the tie relationship between Taiwan Plastic Group (TPG) and Chang Gung Medical Foundation to explore why Taiwan major conglomerates prefer choosing non-profit organizations as their family share-holding center and the difference between different kinds of non-profit organization to those conglomerates. The study also investigates while a corporate major shareholder (and his family) physically controls this company via owning shares by a non-profit organization which is indirectly controlling by same people (or family), will it cause corporate governance issues such as core agency problem and related-party transaction? At all, the study will extend its research to the issues from the incompletion of Taiwan concurrent regulations and over tax advantages toward non-profit organizations and offer related suggestions and regulation from board regulation、tax benefit and related-party transaction hopefully to improve current problems.
    Appears in Collections:[會計學系暨研究所] 學位論文

    Files in This Item:

    File Description SizeFormat

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback