中小企業法律風險之探討

A Study on the Corporate Legal Risks

黃新宗(Hsin-Zong Huang) ； 劉美芳(Mei-Fang Liu) ； 李國賓(Guo-Bin Lee)

《全球管理與經濟》 6卷1期 (2010/06) Pp. 70-83

https://doi.org/10.6565/JGME.2010.6(1).4

摘要

臺灣有高達百分之九十八的中小企業，由於中小企業在經營上遭受國際經濟環境激烈的競爭，面臨了臺灣地區逐漸昇高的生產成本及各項法令變更，致迫使部分產業必須外移。另高科技產業也面臨了全球化競爭，在技術創新與研發上，居於較劣勢的地位，無法提升產業的價值及建立全球產業的價值鏈地位。企業法律風險，係指企業由於決策過錯或經營管理過失，致使企業面臨得不到法律保護並可能遭致利益損失的危險。因此，在法律與經濟分析的層面上，如何創造中小企業經營的良好環境，降低中小企業發展之法律障礙，成為現今經濟法規及民事法規相關的重要課題。一方面必須解除各項不合理的管制，一方面也必須重新檢討再管制的機制，並積極輔導產業參進世界市場，提升全球競爭能力外，對於新興的法律實體而得以滿足產業之需求，及如何變革具有新創誘因的法律制度。由於中小企業（Small & Medium Enterprises）或是微型企業無法像大型企業或是多國籍企業在市場上擁有較多的籌碼及優勢，再加上資金籌措能力薄弱及法律專業人才欠缺、內部會計制度亦不健全等，一旦財務陷入困境或遭法律訴訟案件紛爭，常常不易自金融機構取得融資或貸得營運所需款項，此種情況常迫使企業無法正常經營，消耗大量資源與時間，於漫長法律訴訟過程，最後導致信用惡化、倒閉。中小企業的經營管理中，越來越需要建立一套完整系統的法律風險防範機制，對於潛在法律風險的事項，應採取事先預防、事中控制、事後補救的方法，減少法律風險的發生，避免造成不必要的損失，從而使中小企業得以健全、穩定、快速的發展。本文所稱企業，實指中小企業；就中小經營之實務與法律風險定義加以明確化探討，並就中小企業經營之法律風險（Legal Risk）之評估與運用保險轉嫁（Transfer）予以探討以為結論。

關鍵字

中小企業 ； 法律風險 ； 風險管理 ； 雇主責任風險 ； 產品責任保險

並列摘要

According to the statistics, up to 98 percent of small and medium enterprises (SMEs) face the keen competition in the international economic environment and the growing production cost and changes of laws and regulations in operation that some industries have been forced to migrate. The corporate legal risk means that an enterprise cannot have legal protection and may incur the risk of interest loss due to decision-making mistakes or management negligence.Given the fact that small & medium enterprises or micro-enterprises cannot have more chips and advantages in the markets like large-scale enterprises or multi-national enterprises plus weak financing capacity and lacking law professionals, they are often not easy to obtain financing or loans needed for operation from financial institutions when they are in financially trouble and disputes of legal cases. Such situation under which the enterprise often cannot operate normally and consume a lot of resources and time that lead to credit deterioration and even collapse in the long legal process.In the management of SMEs, it is more and more necessary to establish a set of integral system of legal risks prevention mechanism. For the items of potential legal risks, we should adopt the method of prevention in advance, control in process and remedy afterwards to reduce the legal risks and avoid unnecessary damages. So called ”corporate” in this paper refers to the SME. It also clearly explores the practices of SME operation and definition of legal risks and concludes with the evaluation of legal risks in operation and exploration of the use of insurance transfer.

並列關鍵字

Small and medium enterprises ； Legal risks ； Risk management ； Employer liability insurance ； Product liability insurance