A Corporate Governance Perspective on Corporate Donation to Medical Foundation─ A Case Study on Formosa Plastic Group and Chang Gung Medial Foundation

• Main Authors: Hua-Ling Lee, 李華驎
• Other Authors: Fan-Hua Kung
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/4h2vv4

碩士 === 淡江大學 === 會計學系碩士在職專班 === 103 === The study bases on case study of the tie relationship between Taiwan Plastic Group (TPG) and Chang Gung Medical Foundation to explore why Taiwan major conglomerates prefer choosing non-profit organizations as their family share-holding center and the difference between different kinds of non-profit organization to those conglomerates. The study also investigates while a corporate major shareholder (and his family) physically controls this company via owning shares by a non-profit organization which is indirectly controlling by same people (or family), will it cause corporate governance issues such as core agency problem and related-party transaction? At all, the study will extend its research to the issues from the incompletion of Taiwan concurrent regulations and over tax advantages toward non-profit organizations and offer related suggestions and regulation from board regulation、tax benefit and related-party transaction hopefully to improve current problems.