在公司治理的討論中，論者多側重於股東與董事間之權力制衡與分配，鮮有關注於此二者間之溝通者。然而，若就公司之日常營運觀之，此等溝通互通毋寧是最頻繁發生者，若能關注於此，或將有助於我國公司治理品質之提升。對此，政治哲學理論自傳統民主理論中，推進發展出審議民主理論，提出說理在決策過程中之重要性，形成一套縝密體系。本文探索審議民主理論是否、如何可以適用於公司治理的脈絡中，提出公司治理之審議面向上的觀察與分析。

Most of the discussions about corporate governance focus on the check-and-balance and the allocation of the director power and shareholder power, but rarely pay attention to the communication between the directors and shareholders. However, if we look at the daily operation of the corporate, such communications are rather the interaction that occurs the most. If we could focus on such interaction, the quality of the corporate governance would be improved. Looking at the political philosophy, the deliberative democracy theory, which is rooted in the traditional democracy theory, emphasizes the importance of reasoning in the course of decision-making. This article analyzes whether and how deliberative democracy theory could be applied to the corporate governance and look at the corporate governance from the deliberative perspective.