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一、绪言资本三原则乃台湾地区“公司法”制耳熟能详之原理原则,通说认为其具有保护公司债权人之功能以济“有限责任”与“法人人格独立”之害。准此,公司设立登记及现金增资时,其资本应经会计师查核签证(“公司法”第7条)以确保资本确实,避免灌水股(watered stock)。与此搭配者尚有股份不得折价发行(“公司法”第140条)与最低实收资本之要求(旧“法”下,“公司法”第100条第2项及第156条第3项)。公司设立登记后之存续期间,“公司法”制透过盈余分派、股款发还股东及公司买回自己股份之限制,力图维持透过法定资本(legal capital)所给予债权人之外观信赖(“公司法”第232条、第237
I. INTRODUCTION The three principles of capital are the principles and principles that are familiar to all people in Taiwan. The general principle is that they have the function of protecting the creditors of the company in the form of “limited liability” and “legal personality independence”. With this in mind, when companies set up registrations and cash replenishment, their capital should be verified by an accountant (“Article 7 of the Companies Law”) to ensure that the capital is real and watered stock avoided. With this there are still shares not subject to the issue of shares ( “Company Law ” Article 140) and the minimum paid-in capital requirements (the old “Law ”, “Company Law ” Article 100, paragraph 2 and Article 156, item 3). During the existence of the company after its registration, “Company Law ” system sets limits on the repurchase of its own shares by shareholders, shareholders and companies through surplus distribution and seeks to maintain the appearance of trust given to creditors through legal capital ( “Company Law ” Article 232, No. 237