歐盟架構下法國公司治理改革之研究 (2000-2008年)

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Title:	歐盟架構下法國公司治理改革之研究 (2000-2008年)
Other Titles:	The study of corporate governance reform in France under the EU framework (2000-2008)
Authors:	劉千郁;Liu, Chian-yu
Contributors:	淡江大學歐洲研究所碩士班陳麗娟
Keywords:	法國;歐盟;公司治理;公司法;France;EU;corporate governance;company law
Date:	2009
Issue Date:	2010-01-11 00:04:42 (UTC+8)
Abstract:	自2001年美國安隆(Enron)公司爆發財務醜聞以來，類似的不實財務報表事件陸續發生，金額也如滾雪球般越滾越大。這些操弄報表數字以中飽私囊的行為不但讓投資人的權益受損，也撼動了社會大眾對資本市場的信心，影響金融體系的功能，更有可能危害經濟成長。在這樣的背景下，進行公司治理的改革實為刻不容緩，歐盟國家自然不能置身事外，加入這波改革的行列，冀望能夠同時建全金融市場結構，吸引國外資金流入。　　歐盟的主要經濟強權之一的法國，在其固有的經濟背景與企業文化基礎上進行了一系列的立法行動，本論文將就經濟暨合作發展組織(OECD)所重視的四個公司治理重點(董事會職責、股東權益、利害關係人權益與資訊揭露)作一探討，介紹法國自2000年到2008年間民營企業組織與政府立法的現況與結果。　　以法國做為歐盟會員國進行公司治理改革為例，可以看出歐盟各國因為政治、經濟環境不同，實行單一的公司治理法規耗費成本過高且實行不易，因此歐盟傾向於利用指令(directive)在各會員國進行轉換立法，以確保企業資訊的透明化，並落實市場監督的目的。 Since the Enron financial scandal in 2001 and the fraud financial reports, the corporate governance reform has been considerably worldwide increased. It is inevitably to rebuild the investor confidence on the financial market. Like most of European Union member states, France has reformed a series of its laws and rules in corporate governance. This thesis works on the responsibility of board, the rights of shareholders, the role of stakeholder, and better disclosure, which are the focus of OECD Principles of Corporate Governance published in 2004. Due to the economic differences and historical backgrounds among the member states, enforcing a common company law is costly and difficultly achievable. The EU Commission obliges all the member states to transpose directives and recommendations into national laws in order to remove all investment barriers and build up an integrated capital market in the future.
Appears in Collections:	[Graduate Institute of European Studies] Thesis

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