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

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/105415

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题名:	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
其它题名:	A corporate governance perspective on corporate donation to medical foundation : a case study on formosa plastic group and chang gung medial foundation
作者:	李華驎;Lee, Hua-Ling
贡献者:	淡江大學會計學系碩士在職專班孔繁華;Kung, Fan-Hua
关键词:	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
日期:	2015
上传时间:	2016-01-22 14:55:23 (UTC+8)
摘要:	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.
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