| Abstract: | 本研究報告之研究重心為兩岸之「公開發行公司法制」，唯為求研究議題之集中，本研究著重於兩岸「公司法」之公開發行公司制度相關部分之比較，對於大陸證券法規中與此制度相關者，請見本研究計畫主持人「中國大陸證券法之研究」民國 88 年度國科會專題研究計畫報告。 因為資本主義的發達，使得現代型的股份有限公司為了籌資發展自身事業， 必須透過證券市場向大眾募集資金，走向企業公開化，而這也使得企業所有與經營分離之情形更加明確，因而為了配合此類型的大公司能順利運作，並藉此達到 發展整體經濟之目的，一套完備的公開發行公司法制的建立厥有必要。而公司法 便是構成該法制體系之重要部分，故為本研究選擇比較之對象。本文透過比較兩岸公司法相關部分後發現: 一、大陸公司法基於其特殊之政經背景，許多條文在制訂時有其不同於資本 主義國家的立法考量，故有某些規定仍帶有政府管控或社會主義的色彩。例如依其公司法第七十七條之規定，股份有限公司之設立必須經過國務院授權 的部門或者省級人民政府批准，便充分顯示出政府控管之色彩。 二、其立法技術較為粗糙，許多文字上的不精確，導致解釋上的困難。例如 大陸公司法第四十六條第九款之經理，特別註明乃總經理，並說明以下簡稱「經理」，其文字射程是僅及於本條或涵蓋整部公司法？涉及股份有限公司 相關條款之解釋問題，造成困擾！ 三、 就大陸公司法中整體之公開發行公司法制與我國相較，其雖已略具雛形，惟就法規之完整性而言仍嫌不足。例如股東大會部分，其雖規定股東之 基本權利，惟許多配套制度卻付之闕如，如反對決議股東之股份收買請求權、議事規則、假決議以及利害相反股東迴避等，係其有待加強之部分。四、目前，在大陸法制實務上，許多於公司法頒佈前之相關行政命令仍全部或部分加以沿用，導致其法規體系之紊亂，亦為其現行法治特色之一。惟此卻更加導致解釋適用上之困擾。
The center of this research report is the legal system of the public issuance company. For the purpose of centralization of study, this report focuses on the comparison of related parts of the Company Law of cross-Strait, and thus skip the discussion about Securities and Exchange Law, which is available at ？H？±The Research of the Securities Law of People"s Republic of China ？H？Hon 1999 by the same principal investigator. Because of the prosperity of capitalism, modern companies limited by shares have to raise capital from the general public by stock market, and then disclose their related information to them .What we mentioned above also enhance the ？H？±Principle of Separating Ownership and Control？H？H .To enable the smooth going of this kind of company, and then come to the growth of economical as a whole, it is essential to build up an integrated legal system of the public issuance company. The Company Law is undoubtedly one major part of this system, and that"s why we select it to be the basis of comparison. After comparing related parts of the Company Law with each other, we draw the conclusion as follows？HG 1？HBThere are some special backgrounds of the Company Law of the People"s Republic of China , such as politics or economics. Therefore, a great deal of articles of it have different legislation consideration to capitalistic states. For instance, according to the article 77 of its Company Law, the establishment of the company limited by shares must be approved by the department which has been authorized by the State Council or the provincial People"s Government, and it reveals the control plus management of government. 2？HBSome usage of words seem to be inexact, and thus conduce to perplexity when we intend to interpreting their purport. Such as the article 46 refers to the ？H？±manager？H？H, which therein especially emphasizes that the ？H？Hmanager？H？H there just signifies the ？H？±general manager？H？H thereinafter. However, this footnote is only apply to this article or to the whole company law? That"s a problematic thing! 3？HBTo sum up, the legal system of the public issuance company of the Company Law of the People"s Republic of China has gotten an embryo, nevertheless, there are still some insufficiencies of it. Take the chapter of the conference of shareholder for example, though the article 103 of it enumerates the fundamental rights of shareholders, many proper measures which connected are not regulated there. Such as the resembling design of article 175？HB178？HB186 of our Company Law. 4？HBAt last, there are many administrative decrees related to the Company Law of People"s Republic of China issued before the Company Law itself, notwithstanding so far operative nowadays. In some cases, what it regulates might conflict with the Company Law, and therefore causes chaos on the system of laws and regulations. |
