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    題名: 股份有限公司董事報酬請求權之研究
    作者: 戴銘昇
    Dai, Mean-Sun
    關鍵詞: 報酬;報酬請求權;董事;薪資報酬委員會(薪酬委員會);經營與所有分離;默示報酬
    Compensation;Quantum Meruit Claim;Director;Compensation Committee;Separation of Ownership and Control;Implied Compensation
    日期: 2014-09
    上傳時間: 2016-06-20 11:43:16 (UTC+8)
    摘要: 公司法第196條第1項雖有對於董事的報酬決定程序之規定,惟未經此一程序時,董事是否有報酬請求權?此一問題,我國實務及學說之見解紛呈,頗具爭議。若依據美國法制,董事之報酬原則上限於有明示約定時始能請求。若依據日本法制,通說認為未經法定程序者,董事無報酬請求權。本文認為只有在董事與公司原有約定報酬,股東會選任董事時未同時決議董事報酬,而董事在「就任前」便已向公司請求報酬時,才會產生董事有無報酬請求權之爭議。而依據民法第547條之規定,董事應可向公司主張報酬請求權。不過,若從立法論而言,似可考慮修改公司法,明定董事必有報酬,以建立良好的公司治理。
    Although Article 196 I of the Company Act provides the determining procedure of a director’s compensation, may a director file a quantum meruit claim without this procedure? Regarding this question, practices and scholarship in Taiwan are in sharp disagreement. According to the U.S. legal regime, in order that a director may receive compensation, there must have been an express contract. According to the Japanese legal regime, the prevailing opinion is that without the legal procedure, a director cannot receive compensation. This study thinks that the issue whether a director has a quantum meruit claim only occurs in the following situation: a director had an agreement of receiving compensation with the company, he was elected as director at a shareholders’ meeting without adopting a resolution to give him compensation, he claimed compensation to company before assuming that post. According to Article 547 of Civil Law, a director should possess a right to claim compensation from the company. But, in order to establish good corporate governance, a better solution may be to modify the current Company Act so as to provide that a director should have a right to claim compensation.
    關聯: 法學評論, 138,181-235頁
    Chengchi law review
    資料類型: article
    顯示於類別:[法學評論 TSSCI] 期刊論文

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