關係企業之監控機制─檢查人選派聲請權之跨越行使

Supervisory Control System Within Affiliated Enterprises: The Pass-through Implementation of Shareholders’ Inspector Petition Right

莊哲誠(Che-Cheng Chuang)

指導教授 ： 王志誠

國立中正大學/法學院/財經法律學系/碩士(2012年)

摘要

現代公司制的核心在於公司的所有權與經營權相分離，使得大多數的股東實際上並不直接參與公司的經營管理，公司的經營決策權力都集中在董事會、高階經理手中，因此股東在獲得期待利益的過程中處於資訊不平等的弱勢地位，而經營管理階層常以濫用較為優勢地位侵害股東權利、損害股東利益等情形。因此，股東資訊權係屬股東權最基礎性也是最重要的股東權之一，尤其對中小股東而言，股東資訊權係為監督公司經營管理的重要手段，同時亦為股東重大決策、受益權等其他核心股東權得以實現與落實的基礎與前提。
股東既是公司的出資者，又是公司利益的最終享有者，如何在公司治理結構中做到權利之間的相互制衡的同时又要切實保護好股東的權利一直以來都是一個非常難解决的問題。各國為了保護股東的權益大都賦予了股東對公司文件以及公司經營管理和業務執行的資訊權和監督權等。尤其是股東資訊權中的檢查人選派聲請權這一重要制度，不僅使得股東的權利得到了很好的保障，也使得公司的經營成本得到了降低，同時也提高了效率和公平。而本文即著眼於此，詳細分析此一制度在我國之運作並得出結論，即我們可借鑑他國做法，來完善我國相關公司法制度並切實保障股東權利得到實現。
又隨著企業集團化之發展，日本「會社法」及美國德拉瓦州「一般公司法」分別規定控制公司股東於符合一定條件下，得請求閱覽或抄錄從屬公司之會計帳簿及紀錄，引進帳簿閱覽權之跨越行使法制，以強化控制公司股東對從屬公司之監督。為彌補我國關係企業中股東資訊權之不足，本文試以分析股東跨越行使檢查人選派聲請權之正當性及可行性，並提出幾種建立理論基礎之思考路徑。本文亦試圖提出公司法有關股東聲請檢查人制度之修正建議，另試擬應修正及引進條文，希冀此能提供立法者日後之參考，並期我國法制下對股東資訊權保障能較為完善。

關鍵字

企業集團、股東資訊權、檢查人選派聲請權、關係企業、控制公司

並列摘要

Nowadays, it is essential for a private entity to separate its management from ownership. In order to fulfill such demand, the board of directors is given large power and majority of authorities to run and manage the company. However, the chance for shareholders (owners) to participate in making decisions for the entities directly is taken away. As a result, shareholders are in an adverse place in terms of knowing a company’s situation now. Moreover, directors and managers frequently encroach on the rights and benefits of shareholder, and so forth. Information right is one of the most basic and important shareholder’s rights. For minor shareholders, keeping the right of information is a way to supervise the management of the company, and the foundation of other core rights.
Shareholders of company are not only investors but also ultimate beneficiaries of company’s assets and benefits. There are general regulations about shareholders’ rights in almost every country’s company law, such as information rights to look up records, books and other files and supervisory rights, but how to protect such right is still a disputable problem. Especially the shareholders’ inspector petition right protects the rights of shareholders, reduces company cost improves and improves efficiency and fairness. In this thesis author fixes eyes upon the shareholders’ inspector petition right, analyzes it, and make a conclusion that is to learn from foreign countries and improve our legislation to protect shareholders’ right.
Since small entities are developing into lager conglomerate, how to protect the right for each share holder has become more and more important. In order to do so, the Japanese Corporation Law and the Delaware’s General Corporation Law of the U.S.A. have introduced ‘the pass-through implementation of shareholders’ inspection petition rights’ respectively to improve the supervision powers of shareholders to limit the company’s power to its subsidiary. Additionally, both Japan and Delaware have expressly grant shareholders the right to supervise companies through inspections of subsidiaries’ accounting books and records when compliant with the statutory requirements. This thesis is to discuss the legitimacy and feasibility of ‘the pass-through implementation of shareholders’ inspection petition rights’ and to provide several approaches of their theoretical basis. Hopefully, this thesis may serve as an example for the legislators of Taiwan throughout the introductions of several more developed laws and may help to enhance the protection of shareholder’s rights of information.

並列關鍵字

Corporate Group, Shareholders’ Information Right , Shareholders’ Inspector Petition Right, Affiliated Companies, Controlling Company

參考文獻

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