美國學術界自1930年代開始探討有關公司治理之議題，亞洲國家在1997年金融風暴以後亦逐漸呼籲企業體能夠重視公司治理制度。從企業監理執行層面來看，一個健全的公司管控體制至少包含資訊的完全揭露、公平性的確保及經營者責任體制的建立。就標榜民主參與的合作社組織而言，資訊公開與透明尤其重要，建立一套合作社治理制度更是刻不容緩。本研究旨在探討公司治理的觀念與執行架構應用於信用合作社之可行作法。本研究透過文獻分析方法，探討公司治理的意涵及台灣信用合作社經營的現況，並分析公司治理與信用合作社治理之差異，最後針對信用合作社治理的發展方向提出建議。 Since 1930s, it had started to discuss the issue of corporate governance in American academic field. After the Asian financial crisis in 1997, Asian countries have called upon enterprises to attention the issue of corporate governance. From the perspective of corporate governance, a sound corporate governance system includes at least the disclosure of information, the assurance of equity, and the institution of operator’s responsibility. The openness and transparency of information are very important in terms of democratic cooperatives. The establishment of a cooperative governance system has been a matter which brooks no delay. The purpose of this study is to explore how to apply the concept and framework of corporate governance to the governance of credit cooperatives. This study employs the documentary analysis to discuss the content of corporate governance and the operating status of credit cooperatives in Taiwan, as well as to analyze the difference between corporate governance and credit cooperative governance. Furthermore, some suggestions regarding the developmental directions of credit cooperative governance would be offered in this study.
