本文以樂陞公司與百尺竿頭之公開收購案出發，先以剖析樂陞案之方式，對於樂陞案之時間軸、爭點分析及法院判決進行討論，在剖析樂陞案後，即帶出我國在樂陞案前後，我國公開收購制度之差異，並由此案件中，獨立董事所扮演之角色，進而討論我國獨立董事之相關議題，而在前述之公開收購以及獨立董事之相關議題，本文亦以比較法之觀點進行我國與外國法在公開收購修法後之制度以及獨立董事制度之比較，在藉由我國與外國法之比較後，達成本論文之研究目的，即我國在樂陞案後之修法，是否對於我國公開收購之環境有所助益，並且在我國之企業環境下，獨立董事制度是否對於我國之公司治理具有實益。
This thesis launch with the XPEC Entertainment, first, there will be the full analysis of the XPEC Entertainment case with its issues, time line and the judgement of the courts. Then throughout the analysis of this case, will bring out two main issues of this thesis- tender offer and independent director.
On the issue of tender offer, first, there will be a guide of how the system changes before the XPEC case and after. Second, there will be the comparison between domestic law system and foreign law systems, though the comparisons we will have the conclusion of whether the system change’s after XPEC Entertainment’s case is proper or not.
As for the issue of independent detector, there will have the analysis of Independent director’s installation, authority and the situation of practice in Taiwan. And also be compares with foreign law system, throughout the comparison this thesis will have the conclusion of how to improve the Corporate Governance in Taiwanese enterprise’s practice, to make the Corporate Governance could operate successfully.
