解構股份有限公司資本三原則
－唐吉軻德式的幻夢

中文摘要自二OO五年以來，我國股份有限公司弊案頻傳，除了各公司股東哀鴻遍野之外，現行我國公司法對於股份有限公司債權人之保障是否足夠，也備受質疑。股份有限公司資本三原則向來被認為是我國公司法債權人保障機制的核心，是故於此各方質疑現行我國公司法債權人保障效能並欲重新檢驗之際，股份有限公司資本三原則自然成為學理上討論之焦點。不過，在吾人檢討股份有限公司資本三原則債權人保障效能之過程中，有二個問題常常成為障礙，若不予以解決而逕行檢驗股份有限公司資本三原則之債權人保障效用，恐怕各方永遠會因為立足點不同而無法形成共識，一則為「什麼是股份有限公司資本三原則？」；二則為「現行我國公司法是否仍有股份有限公司資本三原則之遵守？」。前者因為學理上存有不同之詮釋觀點，故而「我國股份有限公司資本三原則內涵為何？」這個原本看似簡單而毫無爭議之問題，開始有不同解答之產生；後者思考現行我國公司法究竟有哪些實體法規定係屬股份有限公司資本三原則之落實，實有助於確認現行我國公司法中應為修正之條文，並提出針對性的思考解決方案。基於此，筆者於本論文暫不就股份有限公司資本三原則之債權人保障效用進行研議，擬先以前述檢驗股份有限公司資本三原則債權人保障效用之前置問題作為討論主軸，試圖揭開股份有限公司資本三原則迷濛的面紗，確立清楚合理的股份有限公司資本三原則之原始樣貌，作為各方檢驗股份有限公司資本三原則債權人保障效用的共通平台，俾利討論綜效之形成。本論文第二章旨在解決「什麼是股份有限公司資本三原則？」的問題，從我國學理上出發，釐清、補足其對股份有限公司資本三原則原始內涵有所矛盾或說明不清之處，形成本文所認之股份有限公司資本三原則之原始樣貌。第三章則是探討「我國公司法所採資本制度之變遷」此一同時涉及「什麼是股份有限公司資本三原則？」與「現行我國公司法是否仍有股份有限公司資本三原則之遵守？」二個問題之議題，旨在說明我國公司法過去、現在所採法定資本制與授權資本制二種資本制度，並提出我國公司法為導入英、美法系授權資本制而進行之各項修正，作為下一章思考英、美法系授權資本制引進對我國公司法遵守股份有限公司資本三原則程度造成之影響作準備。第四章以前二章確立之股份有限公司資本三原則原始樣貌與我國公司法資本制度為基礎，深入研討現行我國公司法遵守股份有限公司資本三原則之程度與實體法內容。最終於第五章提出本論文之結論。

關鍵字

授權資本制；折衷式授權資本制；公司法；資本確定原則；資本；資本制；資本不變原則；資本維持原則；債權人保障；法定資本制；資本三原則

並列摘要

英文摘要 Corporation scandals occur repeatedly since 2005. Except related shareholders suffered severely, if Corporate Law in Taiwan can supply sufficient protection to creditors of corporation has also been doubted in all respects. “The Three Corporate Capital Principles” are considered as the main creditors protecting norms in Taiwanese Corporate Law. Thus, for completing the creditors protecting efficiency of Taiwanese Corporate Law, “the Three Corporate Capital Principles” naturally become the focus of discussion in the academic community. However, two issues would be obstacles during the process to examine the creditors protecting efficiency of “the Three Corporate Capital Principles”. The first issue is “What’re the Three Corporate Capital Principles？” which could have many possible answers just because of distinct viewpoints. The second issue is “are the Three Corporate Capital Principles still applied by Taiwanese Corporate Law？” which helps us to determine the rules of Taiwanese Corporate Law implementing “the Three Corporate Capital Principles” and review those rules directly. Without solving those two issues, fellows would always stand on different basis to analyze the creditors protecting efficiency of “the Three Corporate Capital Principles” and then might form a common consensus unlikely. Based on above incentives, this thesis will not examine the creditors protecting efficiency of “the Three Corporate Capital Principles”, but put efforts on seeking the answers of two issues mentioned above. Hope that the results of this thesis may solve the issues above and supply scholars who want to research the creditors protecting efficiency of “the Three Corporate Capital Principles” a common platform for discussing and enhance the synergy between all studies. This thesis proceed as follow：Chapter II seeks the original components of “the Three Corporate Capital Principles” from theoretical standpoint. Chapter III clarifies changing progress of capital structure in Taiwanese Corporate Law. Chapter IV studies what the rules of Taiwanese Corporate Law implementing “the Three Corporate Capital Principles” are. Then Chapter V concludes all arguments of this thesis.

並列關鍵字

The Principle of Capital Maintaining ； Corporate Law ； The Principle of Capital Confirming ； Capital ； Creditors Protecting ； The Three Corporate Capital Principles ； The Legal Capital Rules ； The Authorized Capital System ； The Principle of Capital Un-varied