本研究藉由訪談一位資深的專業監察人，萃取其終身的經驗與知識，讓台灣監察人作為履行職守的參考。研究對象是研究者在日本的好友，相對願意分享其經驗。因其監察人資歷非常豐富，擔當的公司含括中小企業及大公司集團，加上研究對象具有在日本及台灣擔任監察人的經驗，因此相當符合研究樣本需求。 本研究有兩大貢獻：一、提供台灣的監察人明確的、實際可行的行動參考。有別於公司法的籠統說明，研究對象明確指出，監察人三大主要工作包含監督董事決策、監督公司風險管理作為，以及財務報表稽核。除此之外，監察人受股東託付，除保障股東權益外，應盡可能使股東利益最大化──保障公司的永續經營。研究對象認為，若公司欲永續經營，監察人應當監督、重視公司的營業、技術與人才。最後，研究對象建議台灣的監察人，不應忽略管理會計，尤其是帳款回收及成本分析的部份。二、提供完整的檢核表讓台灣監察人可依企業屬性與本質做調整、參考。讓台灣監察人可以依據企業的屬性與本質，對檢核表中的項目進行調整。 ;In this study, we interviewed with an experienced professional supervisor, to extract his life experience and knowledge of being supervisor, which guide Taiwan's supervisors to carry out their duties. The research sample who is the researcher's friends from Japan is relatively willing to share his experiences. Because of the research sample's rich supervisor qualifications covering small, medium-sized and large companies from Japan to Taiwan, the study sample is quite match with the demand of this study. There are two major contributions from this study: First, this study provides Taiwan's supervisors clear and practical operations which are different to the general description from Companies Law. It includes the three main duties of supervision, which are the supervision of directors' decision-making, risk management as well as auditing the financial statements. In addition, supervisors have been entrusted by the shareholders, so supervisors must protect and try to maximize the profits of shareholders. That is, to ensure the company's business continuity from three parts: business, technology and human resources. Finally, the supervisors of Taiwan should not lose sight of management accounting, particularly return of accounts receivable and cost analysis. Second, this study provide a complete check list from Japanese research sample that Taiwan's supervisors can adjust the list items to fits the specific enterprises.
