PDF(2.7mb) - 國家政策研究基金會

58 Taiwan Development Perspectives 2009
governance in the financial industry and strengthen
supervision over personnel handling shareholder services.
The Financial Supervisory Commission (FSC)
has taken measures to make oversight more effective.
For instance, the FSC issued an amendment to the Regulations
Governing the Administration of Shareholder
Service of Public Companies in order to facilitate the
non-physical issuance of securities and to implement
supervision over personnel handling shareholder services
on February 14, 2007. To promote corporate governance
and encourage corporations to establish audit
committees and independent directors, the FSC
amended Article 2 of the Regulations Governing Director
and Supervisor Share Ownership Ratios at Public
Companies and the Auditing Thereof on October 16,
2007. But these amendments are not enough to pave the
way for a comprehensive financial supervision framework.
The following chart shows how Taiwan exercises
financial supervision.