「營利事業統一發證」制度係我國商業管理法制上有別於各先進國家之創設,制度原意係為便民,將「商業登記」與「營業登記」集中一個受理窗口統一作業發證,以減少商民分向各機關辦理不同登記之不便;惟制度推行至今,由於其他法令(如建築法第73條、食品衛生管理法施行細則第17條第2項等)中明文規定: 「非經建管、衛生、消防等單位核發使用執照或檢查合格後,不得申請營業登記或發給營利事業登記證」,是以,於實務運作下營利事業統一發證制度已包括其他法令內容之審查,致原本單純的「商業登記」因統一發證制度,延滯登記時效,形成「非法容易,合法難」之現象,已扭曲商業登記之本質與目的,使交易安全的保護受阻,造成地下化經濟之問題。遂監察院於87年6月8日以(87)院台財字第872200287號函,建請行政院採行營利事業「登記與管理分離」原則及廢除統一發證制度,消除登記制度遭利用作為管理工具之現象,於是行政院98年3月12日核定「廢除統一發證制度」改採「登記與管理分離」制度;由於統一發證制度衍生出管理單位利用登記制度作為管理工具之現象,廢證的同時也直接衝擊到管理單位目前對於營業場所之管理工作,內政部消防署雖已提出一套廢證後續消防管理之辦理方式,本文即藉由營利事業統一發證存廢時期之不同管理制度分析消防管理制度,探討出消防管理仍應回歸法制面,並將相關配套措施列入法規執行之結論。
“Unification of Business Registration Certificate” in Taiwan’s commercial management system is different from the legal system of other advanced countries. This system is intended for the convenience of all people, placing "Commercial Registration" and "Business Registration" in the same counter for processing documents and issuing certificates, in order to reduce inconvenience for people to go to different counters applying for different registrations. Since the implementation of the system, other laws (such as Construction Law of article 73, Food Sanitation Control Law of article 17 in paragraph 2, etc.) stating that “non-construction and management, non-health, and non-fire units issued license or qualification checked, shall not applied for commercial registration or business registration certificate". In practical operation of the “Unification of Business Registration Certificate System”, which have included other laws for evaluation, which have caused a delay of time to register because of the unified certificate system, and format a phenomenon of “illegal easy, legal difficult", which have in fact distorted the nature and purpose of business registration, made the security protection of transaction blocked, causing the problem of underground economy. Then, the Control Yuan on Jun. 08, 19XX (87) No. 872 200 287, suggested Executive Yuan to adopt business registration of "Separation of Registration and management" principle, to abolish unified certification system, and to eliminate the registration system as a management tool. Therefore, the Executive Yuan on Mar. 12, 19XX approved the "abolition of a unified certification system" to adopt "separate registration and management system" as a management unit derived from unified certification system, and employed registration system as a phenomenon of the management tool