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  • 學位論文

公司登記法制之理論與實務

The Theory and Practice of the Company Registration Legislation

指導教授 : 曾宛如

摘要


有限責任是現代公司法制的重要特色。在有限責任制度之優惠下,法制創設公開原則藉此保護市場參與者。因此作為取得有限責任的代價,公司必須將其內部資訊對外公開,使社會公眾知悉孰為公司負責人、組織結構及其財務狀況,以保護交易安全。隨著時代的演進,公司登記制度不單僅是國家監控公司進出市場門戶的管制手段,其具有的資訊揭露功能於商業交易熱絡之今日無疑地更具重要性。登記制度是眾多資訊公示方式中的一種,公司透過主管機關登載法定事項於登記簿上,於資訊明確與標準化之同時亦便利公眾查證,有助於釐清公司組織複雜之法律關係。 歐盟為達成歐洲單一市場之目標,致力於消除各會員國市場流通之障礙。於推向歐洲單一市場的過程中,各國企業法制的整合便成為建立單一市場之必備條件。鑑於公開原則對市場管理的衝擊最小且能迅速地於各會員國市場中實施,歐盟通過許多公司法指令,欲藉由公示登記的資訊揭露方式,提供各國市場參與者最低限度的交易保障。 1844年英國合資公司法(the Joint Stock Companies Act 1844)透過登記賦予公司獨立法人格可謂是最早的公司登記制度,其發展至今約莫2個世紀運作已相當細緻與成熟而毫不遜色於大陸法系國家。儘管英國公司登記仍保有傳統內國法制特色,然於歐盟指令的影響下亦逐漸與德國、法國等歐陸國家呈調和之姿。 我國於2001年大幅修正公司法中之公司登記及認許規定。然若細部分析修法內容可發現此次修正多係從國家行政管理之角度出發所作的登記改革,因此雖說公司登記於此次修正之法條變動幅度最廣,卻多僅止於行政程序或法律文字上之調整。歐盟與英國重視公司登記於市場所扮演之資訊揭露功能,認真思考公司登記法制於現代商業市場之意義,對於我國公司登記之發展,深具啟發。

並列摘要


Limited liability is an important feature in company legislation. Under limited liability, legal system creates publicity principle to protect the public and market safety. It has been long been recognized that the “price” that company must pay for the privilege of limited liability is a fair degree of openness and publicity about their affairs. With the gradual progress of the times, function of the company registration is not merely only that a country controls the ways company passing in and out door of the market. At present which commercial transaction is heated, the disclosure function of registration is undoubtedly more significant. Company registration is a kind of information disclosure. Company enroll the statutory information on the registry through the authority to help the market participates assess risk and legal relationship with company. European Union is devoted to dispelling the obstacle of market circulation of every member state in order to reach the goal of the single market of Europe. In the course of establishing the single market, the integration of enterprise legislation in various countries becomes the essential condition of setting up the single market. Seeing that disclosure principle has little impact to market management and can be implemented in every member state rapidly and effectively, European Union enact many company directives to require company to comply with publicity obligation with a view to provide minimum transaction safety among the member states. The Joint Stock Companies Act 1844 which British endowed a company with separate legal personality through administrative registration is the earliest company resignation system. Company registration in British which has been developing about two centuries is quite exquisite and not inferior to continent law. Although Company registration in British maintains its traditional character, it is harmonizing with other Europe continent countries such as German and France under European Union company directives. Company registration in Taiwan was extensively revised in 2001. If we analyze the rationale about the revised context, we can find that it was innovated from viewpoint of administrative management. Although provision about registration system in company law was widely amended this time, it was merely a change in administrative procedure and words. European Union and British value the disclosure function of company registration on a market, and deliberate the true purport of company registration which can provide a good inspiration to our company registration system.

參考文獻


陳聰富(2008),〈誠信原則的理論與實踐〉,《政大法學評論》,104期,頁45-46。
《公司之登記及認許辦法之各類登記應送書表》,經濟部
熊秉元(1999),〈法律的經濟分析:方法論上的幾點考慮〉,《臺大法學論叢》,29卷1期,頁229-230。
吳耀宗(2003),〈使公務員登載不實罪─評最高法院九十一年度台上字第二四三一號裁判及相關實務見解〉,《月旦法學雜誌》,97期,頁261-262。
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