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    政大機構典藏 > 法學院 > 法律學系 > 期刊論文 >  Item 140.119/117530
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/117530


    Title: From Deregulation and Disclosure to Rewriting the Company Act: Review and Suggestions Concerning Fund Raising, Distribution and Disclosure
    公司法全盤修正管制鬆綁與公開透明應並重──以籌資、分配與資訊揭露為核心
    Authors: 朱德芳
    Contributors: 法律系
    Keywords: 閉鎖性公司;限制員工權利新股;無面額股;特別股;減資;股份買回;盈餘分配;償付能力測試;公司大小分級
    Closely Held Corporation;Employee Restricted Shares;Non-par Shares;Preference Shares;Capital Reduction;Share Repurchase;Divided Distribution;Insolvency Test
    Date: 2017-09
    Issue Date: 2018-06-11 15:34:28 (UTC+8)
    Abstract: 現行公司法存在兩大問題:一是「以強行規定為主,大型企業為規範藍本」,二是「資訊不透明、權責不清」,導致公司法不但無法成為產業轉型與創新創業的助力,反而不當增加中小企業營運的成本;資訊不透明,也使企業遵法意識低落,進而影響交易安全、增加糾紛。 修法委員會提出公司法全盤修正的兩大方向:管制鬆綁與公開透明。此兩者互為表裡,缺一不可,過去片段式的修法,不僅無法達到修法效益,甚至增加糾紛。以籌資規範為例,管制鬆綁後,必須同步完善資訊揭露、董監事責任與公司治理機制,以及強化少數股東之保障,使市場參與者能在有序的情況下,進行設計規劃,不讓少數濫用制度者,破壞市場秩序,造成市場整體籌資成本的增加。 本文聚焦籌資、分配與股東及債權人保護,以及資訊揭露與大小公司分級等三大議題,除分析現行法之不足外,並提出修法建議。
    The main problems under the Taiwan Company Act include: first, mandatory rules instead of default rules dominate the Company Act and therefore impose unreasonable burdens to SMEs; second, the main parts of the Company Act were introduced 50 years ago and cannot meet the need under the new economy era. The Steering Committee for Rewrite of the Taiwan Company Act therefor suggests two main principle for the rewrite: deregulation and disclosure. This paper focus on issues concerning fund raising, distribution and disclosure and provides suggestions for amendments.
    Relation: 月旦法學雜誌, Vol.268, pp.5-16
    Data Type: article
    DOI 連結: http://dx.doi.org/10.3966/102559312017090268001
    DOI: 10.3966/102559312017090268001
    Appears in Collections:[法律學系] 期刊論文

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