股份有限公司章程研究與模範章程建構

Corporate Charters of Companies Limited by Shares and the Proposal for Model Charters

陳佳妤(Jia-Yu Chen)

指導教授 ： 林仁光

國立臺灣大學/法律學院/法律學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201602348

摘要

公司章程雖號稱公司之自治憲章，但在我國現行法制以及商業實務運作下，顯未受到足夠重視。本論文旨在探討公司章程對於現代公司之意義，試圖定位章程在公司治理架構中之積極功能，並期待喚醒各界對於公司章程之關注。
本論文首先由章程之起源與演變，以及關於章程本質之學理討論出發，試圖為章程描繪出一概括輪廓。其次藉由比較法研究方式，取英國、香港、新加坡三地公司法與我國法制互為參照，比較各國公司章程規範模式以及章程登記公示制度之差異，藉以對我國現行規範與實務運作提出修改建議。
本論文認為，我國公司章程未受重視之主要原因有三，其一乃立法規範未將公司章程妥善定位，不僅對章程定義與效力未與著墨，關於章程內容之各種規範亦顯零散，未能體系化整合；其二，行政主管機關解釋法律之見解保守，實質上限縮公司章程自治空間；其三，我國章程登記對抗效力過於強大，使公司不願積極制定章程內容或運用之。
參照比較法規範模式，並取樣英國與我國公司之章程實例進行分析，本論文認為制定並推行模範章程法令，配合登記制度之改進，有助於加強公司積極運用章程作為公司治理工具之意願，促進商業實務對於章程之靈活運用，對於整體市場亦可有所助益。因此，本論文最末參酌研究成果，對於我國推行模範章程之方式及配套措施提出若干建議，以供參酌。

關鍵字

股份有限公司 ； 章程 ； 模範章程 ； 法定契約 ； 公司治理 ； 公司登記

並列摘要

Though known as company’s constitution, corporate charter has not played an active role in current business practice. This is a rather unique phenomena in Taiwan if observing from a comparative law perspective.
The thesis thus aimed at sorting out the possible causes of such phenomena by comparing the regulations, the administrative and business practice in Taiwan with different legal regimes including the United Kingdom, Hong Kong, and Singapore. All of them are well known for their good practice in corporate governance, and their company law have been explicitly providing model corporate charter (or model articles of association, model constitution) for companies for a long time.
This thesis draws the conclusion that the possible causes to the negligence of corporate charter are: For one, the statutory law does not clearly define the function and effect of corporate charter, and related regulations scattered across various statutory law including the Companies Act and Securities Exchange Act in Taiwan. Secondly, the company registrar interpret the law in a rather conservative way, restricting the contractual freedom of corporate charter in practice. Thirdly, § 12 of the Companies Act overly address the external effect of corporate charter once it is registered, making companies reluctant to construct a well-tailored corporate charter.
The building of model corporate charter might help to mitigate the problem and draw more attention to the positive function of corporate charter in building a good governance structure for a company. Therefore, focusing on Companies Limited by Shares, this thesis analyzed various corporate charters in the U.K. and Taiwan, hoping to sort out the needs of private and public companies in building their corporate charter. Also, this thesis give suggestions on how model corporate charters for companies in Taiwan may be designed, and ways to implement such design.

並列關鍵字

Companies Limited by Shares ； Company Constitution ； Corporate Charter ； Articles of Incorporation ； Articles of Association ； Model Charter ； Statutory Contract ； Corporate Governance ； Company Registration

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