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    政大機構典藏 > 法學院 > 期刊論文 >  Item 140.119/142390


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/142390


    Title: 自檢視公司法第178條規範析論股東利益衝突之解決模式
    An Analysis of Section 178 of Taiwan Company Act and Alternating Mechanisms to Deal with Shareholders` Conflicts of Interest
    Authors: 周振鋒
    Chou, Cheng-fong
    Contributors: 法學院
    Keywords: 公司法第178條;利害關係;迴避表決;控制股東;股東會;受任人義務;釋字第770號解釋;商業判斷法則;少數股東多數決;不公平救濟
    Article 178 of Company Act;Conflict of interest;Abstain from voting;Controlling shareholder;Shareholders meeting;Fiduciary duty;J. Y. Interpretation No. 770;Business judgment rule;Majority of minority;Unfair prejudice
    Date: 2022-09
    Issue Date: 2022-10-11 16:41:39 (UTC+8)
    Abstract: 股東遇股東會議案有自身利害關係致有害公司利益之虞時，公司法第178條（以下稱「本條」）禁止其行使表決權，避免其因私害公。但本條構成要件相當抽象，執行上易衍生爭議，又缺乏股東自身利害關係資訊提供之配套，致使本條實際發揮作用甚為有限。另法院對違反本條之認定與效果亦有分歧意見，使本條規範實益令人質疑。此外，倘大股東或控制股東對有自身利害關係議案皆應迴避，反使公司意思由少數股東決定，似有違股份有限公司之資合性質。在此些疑慮下，本文建議刪除本條，另重新思考規範解決股東之利益衝突關係。尤其在有大股東或控制股東主導的併購交易，股東之利益衝突關係甚為明顯，應有特別規範之必要。本文擬以參考國外法制規範作為借鏡，再衡酌本國法制環境後，提出本文見解與未來修法建議，期能藉本文拋磚引玉，對我國公司治理法制進步略盡綿薄貢獻。
    According to Section 178 of Taiwan Company Act (the Section), a shareholder who has a personal interest in the matter under discussion at a meeting, which may impair the interest of the company, shall abstain from voting. However, there is a doubt that the Section can function as expected in practice due to the vague languages used in the elements and no any mechanism to disclose conflicts of interest for the company and its shareholders to identify who will be interested. Furthermore, courts’ opinions split on how to apply the Section, which makes the Section unforeseeable and difficult to be complied with. It also raises a question whether the minority shareholders, instead of big shareholders or controlling shareholders who are not allowed to vote, could appropriately make fundamental decisions on behalf of the company and all shareholders as a whole. In conclusion, this Article suggests that the Section be deleted and Taiwan Company Act reconsider a new mode of regulations to deal with the conflict of interest issues involving shareholders. After surveying various institutions in foreign jurisdictions and taking the characteristics of our legal system into account, this Article concludes by proposing some recommendations for future legal reform.
    Relation: 政大法學評論, 170期, pp.129-203
    Data Type: article
    DOI 連結: https://doi.org/10.53106/102398202022090170003
    DOI: 10.53106/102398202022090170003
    Appears in Collections:[政大法學評論 TSSCI] 期刊論文
    [法學院] 期刊論文

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